RAHUL LAPANG,RI-BHOI, MEGHALAYA vs. ITO W-BYRNIHAT, BYRNIHAT, MEGHALAYA
Facts
The assessee appealed against the CIT(A)'s order which dismissed their appeal *in limine* due to a 343-day delay without condoning it. The assessee contended the delay was for bona fide reasons and sought restoration for a hearing on merits.
Held
The ITAT condoned the assessee's delay in filing the present appeal and found the 343-day delay before the CIT(A) to be bona fide. Consequently, the ITAT restored the appeal to the CIT(A) for a decision on merits after affording the assessee a reasonable opportunity of hearing.
Key Issues
Whether the CIT(A) erred in dismissing the appeal *in limine* without condoning the delay, thereby violating principles of natural justice. Whether the delay in filing the appeal was for bona fide reasons.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GAUHATI BENCH, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
PER BENCH:
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 27.09.2025 for the AY 2016-17.
At the outset, we note that the appeal of the assessee is barred by limitation by 43 days. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons, hence, we condone the delay and admit the appeal for adjudication.
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 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.
In the result, the appeal of the assessee is allowed for statistical purposes
Order pronounced on 13.03.2026.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Guwahati, Dated: 13.03.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati
