ABU HOSSEN GAZI,KOLKATA vs. ITO, WARD 50(1),, KOLKATA
What did the Tribunal hold?
The Tribunal condoned the delay of 274 days, finding the reasons to be genuine and bona fide. The Tribunal also noted that the assessee had not fully represented the case before the AO.
What were the facts?
The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 274 days. The assessee claimed the delay was due to bonafide and genuine reasons and that the case was not properly represented before the AO.
What were the issues?
Whether the CIT(A) erred in dismissing the appeal without condoning the delay, and whether the assessee should be given an opportunity to present their case on merits.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 31.12.2025 for the AY 2016-17. 2. At the outset, the Learned Counsel for the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 274 days, which was on account of bonafide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of Abu Hossen Gazi; A.Y. 2016-17 the principles of natural justice and fair play. The ld. AR
The order continues below.
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