MARILYN DAS,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Marilyn Das Flat No.B-3, Durga Residency Society, Last Gate, Dispur, Guwahati-781006, Assam Vs. ITO, Ward 2(2), Guwahati Aayakar Bhawan, Christian Basti, GS Road, Guwahati-781005, Assam (Appellant) (Respondent) PAN No. AFFPD2396L
PER BENCH: This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 19.05.2025 for the AY 2015-16. 2. At the outset, the Learned Council of 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 146 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and therefore, the assessee need to be given one more opportunity of hearing before the Learned CIT (A) by restoring the issue back to the file of the Learned CIT (A). Marilyn Das; A.Y. 2015-16
The learned DR on the other hand did not object for the same. 4. After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by ld. CIT(A) dismissing the appeal in Limine without condoning the delay of 120 days. As we found the reasons to be genuine and bona fide, therefore, condoning the same, we restore the appeal to the file of the Learned CIT (A) with a direction to decide the same on merit, after affording reasonable opportunity of hearing to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 13.03.2026. (RAJESH KUMAR) (DUVVURU RL REDDY) (ACCOUNTANT MEMBER) (VICE PRESIDENT)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.