THE LUDHIANA LIC OF INDIA EMPLOYEES CO-OPERATIVE NON-AGRICULTURAL THRIFT & CREDIT SOCIETY LIMITED,LUDHIANA vs. INCOME TAX OFFICER, WARD 6(1), LUDHIANA, LUDHIANA
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “A” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”,
CHANDIGARH
HEARING THROUGH: PHYSICAL HEARING
ŵी लिलत कुमार, Ɋाियक सद˟ एवं ŵी मनोज कुमार अŤवाल, लेखा सद˟
BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं./ ITA No. 970/Chd /2025
िनधाŊरण वषŊ / Assessment Year : 2020-21
The Ludhiana LIC of India Employees
Cooperative Non-Agricultural Thrift &
Credit Society Limited.]
Urban Estate, Phase 1,
Dugri, Ludhiana 141002
बनाम
ITO,
Ward 6(1),
Shimla
˕ायी लेखा सं./PAN NO: AAAA1738M
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
None (submissions)
राजˢ की ओर से/ Revenue by :
Dr. Ranjit Kaur, Addl. CIT Sr. DR
सुनवाई की तारीख/Date of Hearing :
03.2026 उदघोषणा की तारीख/Date of Pronouncement : 11. 03.2026
आदेश/Order
PER LALIET KUMAR, J.M:
This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal
Centre (NFAC), Delhi dated 05.06.2025 for the Assessment Year 2020-21. 2. When the appeal was called for hearing, none appeared on behalf of the assessee. However, the assessee had filed written submissions, which were taken on record and considered while deciding the appeal. The Ld.
Departmental Representative (DR) was heard and the material available on record was carefully perused.
970-Chd-2025
Briefly stated, the facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against the assessment order passed by the Assessing Officer under section 143(3) r.w.s. 144B of the Income Tax Act, 1961 dated 08.09.2022. The appeal before the Ld. CIT(A) was filed with delay and the assessee had also moved an application seeking condonation of delay explaining the reasons for the same. The Ld. CIT(A), however, rejected the request for condonation of delay and consequently dismissed the appeal. 4. In the written submissions filed before the Tribunal, the assessee has contended that the Ld. CIT(A) was not justified in rejecting the request for condonation of delay and dismissing the appeal without adjudicating the issues raised on merits. It has been submitted that the delay occurred due to bona fide reasons and was neither intentional nor deliberate. The assessee has further submitted that dismissal of the appeal on technical grounds has resulted in denial of proper opportunity to contest the additions made by the Assessing Officer. Accordingly, the assessee prayed that the delay may kindly be condoned and the matter be restored to the file of the Ld. CIT(A) for fresh adjudication on merits. 5. The Ld. Departmental Representative, on the other hand, relied upon the findings recorded in the impugned order of the Ld. CIT(A) and submitted that the appellate authority had considered the explanation furnished by the assessee and found the same to be unsatisfactory, and therefore the appeal was rightly dismissed. 6. We have heard the Ld. DR, considered the written submissions filed by the assessee and carefully perused the material available on record including the impugned order passed by the Ld. CIT(A). From the record, it is evident that the Ld. CIT(A) dismissed the appeal of the assessee mainly on the ground
970-Chd-2025
that the reasons stated for condonation of delay were not satisfactory and accordingly rejected the request for condonation of delay without adjudicating the appeal on merits.
7. It is a well settled legal principle that matters should ordinarily be decided on merits rather than being dismissed on technical grounds, particularly where sufficient cause is shown for the delay. In the present case, considering the facts and circumstances of the case and in the interest of substantial justice, we are of the view that the delay in filing the appeal deserves to be condoned so that the issues raised by the assessee can be adjudicated on merits.
8. Accordingly, we condone the delay in filing the appeal before the Ld.
CIT(A) and set aside the impugned order. The matter is restored to the file of the Ld. CIT(A) with a direction to adjudicate the appeal afresh on merits in accordance with law after providing reasonable opportunity of being heard to the assessee and thereafter pass a speaking order.
9. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 11/03/2026 (MANOJ KUMAR AGGARWAL)
(LALIET KUMAR)
लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER rkk
आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :
1. अपीलाथŎ/ The Appellant
2. ŮȑथŎ/ The Respondent
3. आयकर आयुƅ/ CIT
4. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH
5. गाडŊ फाईल/ Guard File
सहायक पंजीकार/