BANGALORE LAKSHMIKANTH VENKATESH MURTHY,RAJAJINAGAR BENGALURU vs. INCOME TAX OFFICER, WARD 2(2)(2), BANGALORE, BANGALORE

PER Dr. DIPAK P. RIPOTE, ACCOUNTANT MEMBER: This is an appeal filed by Mr. Bangalore Lakshmikanth Venkatesh Murthy against the order of the Learned Commissioner of Income Tax (Appeals) (in short “Ld. CIT(A)”) (NFAC) passed U/s. 250 of the Income Tax Act, 1961 (in short “the Act”) for Asst Year 2017-18, dated 23/05/2025 emanating from Assessment Order passed U/s. 143(3) of the Act for the Asst Year 2017-18 dated 26/11/2019. Page 2 of 3 Bangalore Lakshmikanth Venkatesh Murthy 2. Submissions of the Ld. AR: Sri Siddesh Nagaraj Gaddi, the Ld. AR for the assessee, submitted that the Ld. CIT(A) has not condoned the delay in filing the appeal which was only 14 days. The Ld. AR pleaded that the delay may kindly be condoned and the Ld. CIT(A) may be directed to decide the appeal on merits. 3. Submissions of the Ld. DR: The Ld. DR submitted that he has no objection if the delay is condoned and matter is set-aside to Ld. CIT(A). 4. Findings and Analysis: We have heard both the parties and perused the records. On perusal of the order of the Ld. CIT(A), it is observed that the assessee had filed the appeal before the Ld. CIT(A) with a delay of 14 days. The Ld. CIT(A) did not condone the delay stating that there was no ‘sufficient cause’. In this case, there is a delay of only 14 days. Substantial justice is more important than procedural delay. The Ld. DR has not objected to the condonation of delay. In these facts and circumstances of the case, we direct the Ld. CIT(A) to condone the delay and adjudicate the assessee’s appeal on merits and in accordance with law. The Ld. CIT(A) shall provide an opportunity of being heard to the assessee following the principles of natural justice. 5. In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above.

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Bangalore Lakshmikanth Venkatesh Murthy
Order pronounced in the open court on 20th August, 2025 (Prakash Chand Yadav)
JudicialMember (Dr. Dipak P. Ripote)
Accountant Member
Bangalore,
Dated 20th August, 2025. OKK/SPS
Copy to:
1. The Applicant
2. The Respondent
3. The CIT
4. The DR, ITAT, Bangalore.
5
Guard file
By order
Asst.