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Facts
The assessee preferred an appeal against the order of the NFAC, Delhi, which dismissed the appeal in limine without condoning a delay of 165 days. The assessee argued that this violated principles of natural justice.
Held
The Tribunal held that dismissing the appeal on the ground of delay without considering the merits, when substantial justice is at stake, is not appropriate. The delay was condoned.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned for substantial justice, and if so, whether the appeal should be decided on merits.
Sections Cited
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Income Tax Appellate Tribunal, ‘GAUHATI BENCH’, GUWAHATI
O R D E R PER: BENCH This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 15/11/2025 for the AY 2016-17.
At the outset, the Learned Counsel 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 165 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee
Namrup College Vs ITO submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the assessee needs 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).
The learned Sr. DR on the other hand has relied on the orders of the lower authorities.
After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT(A) has dismissed the appeal of the assessee on the ground of condonation of delay and without considering the merit of the case. When substantial justice is pitted against technicality such as limitation, it is always better to follow the principles of adjudicating in respect of the substantial justice. By not condoning the delay in filing of the appeal, considerable loss could be caused to the assessee. This being so, we are of the view that the delay in filing of the appeal before the ld. CIT(A) is liable to be condoned and we do so. It is noticed from the order of the ld. CIT(A) that the assessee could not substantiate its claim by providing relevant documents. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. CIT(A) for adjudication on merits after providing the assessee adequate opportunity of being heard. The assessee is directed to cooperate with the ld. CIT(A) and also directed to provide all the relevant documents and evidences as required by the ld. CIT(A).
Order pronounced in the open court on 13/03/2026.