GNRC LTD,DISPUR vs. ITO W-2(1), GUWAHATI, GS ROAD
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Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI
Before: SHRI DUVVURU RL REDDY & SHRI RAJESH KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL ‘GAUHATI BENCH’, GUWAHATI BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.49/GTY/2026 (Assessment Year:2014-15) GNRC Ltd., GNRC Complex, Assam I.T.O., Sachivalaya, Super Market, Ward-2(1), Vs. Dispur, Guwahati-781006 Guwahati (Assam)
(Appellant) (Respondent) PAN No. AAACG 7527 P Assessee by : Shri Gaurav Chandak, FCA Revenue by : Shri Amit Kumar Pandey, JCIT Date of hearing: 13/03/2026 Date of pronouncement: 13/03/2026 O R D E R
PER: BENCH
This is an appeal preferred by the assessee against the order of the learned Commissioner of Income Tax, Appeal, ADDL/JCIT(A)-1, Chennai(hereinafter referred to as the “Ld. CIT(A)”] dated 03/11/2025 for the AY 2014-15.
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
2 ITA No. 49/GTY/2026 GNRC Ltd. Vs ITO Limine without condoning the delay of 3 years, 4 months and 14 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).
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 observe that the ld. CIT(A) has dismissed the appeal of the assessee on the ground of condonation of delay 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).
3 ITA No. 49/GTY/2026 GNRC Ltd. Vs ITO 5. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 13/03/2026.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) VICE PRESIDENT ACCOUNTANT MEMBER Guwahati, Dated: 13/03/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT(A) 4. CIT 5. DR 6. Guard File By Order
Assistant Registrar, ITAT, Guwahati
