RAHUL LAPANG,RI-BHOI, MEGHALAYA vs. ITO W-BYRNIHAT, BYRNIHAT, MEGHALAYA

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 343 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 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). 4. The learned DR on the other hand did not object for the same. 5. 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 343 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. 6. In the result, the appeal of the assessee is allowed for statistical purposes Order pronounced on 13.03.2026. (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER)