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Facts
The assessee's appeal before the CIT(A) was dismissed in limine without condoning a delay of 146 days. The assessee contended that the delay was due to bona fide reasons and the dismissal violated principles of natural justice.
Held
The Tribunal found the reasons for the delay to be genuine and bona fide. It condoned the delay and restored the appeal to the CIT(A) for a decision on merits after providing the assessee with a proper opportunity of hearing.
Key Issues
Dismissal of appeal in limine by CIT(A) without condoning delay and proper hearing.
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Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
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.
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).
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.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026.