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Facts
The assessee's appeal was dismissed by the CIT(A) 'in Limine' without condoning a 78-day delay. The assessee contended that the delay was due to bona fide reasons and the dismissal violated natural justice principles.
Held
The Tribunal found the reasons for the delay to be genuine and bona fide. Consequently, the delay was condoned, and the appeal was restored to the CIT(A) for adjudication on merits after providing a proper hearing opportunity.
Key Issues
Whether the CIT(A) erred by dismissing the appeal without condoning the delay and violating principles of natural justice.
Sections Cited
147, 148, 143(3)
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Income Tax Appellate Tribunal, GAUHATI BENCH, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI 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 30.10.2025 for the AY 2023-24.
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 78 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 may be given one more
The learned DR on the other hand did not object for the same.
After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by CIT(A) dismissing the appeal in Limine without condoning the delay of 78 days. As we found the reasons to be genuine and bona fide, therefore, by condoning the delay, 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.