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Facts
The assessee, Sunil Bhagat, filed an appeal against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)) for Assessment Year 2018-19. The Ld. CIT(A) had dismissed the assessee's appeal due to a 13-day delay in filing, finding no sufficient cause for the late submission. The assessee sought condonation of this delay and restoration of the appeal to the CIT(A) for fresh adjudication.
Held
The Income Tax Appellate Tribunal (ITAT) found that the reasons for the 13-day delay in filing the appeal were bona fide and genuine. The ITAT condoned the delay and restored the appeal to the file of the Ld. CIT(A). The CIT(A) is now directed to decide the appeal on its merits after providing the assessee a reasonable opportunity of hearing.
Key Issues
Whether the Ld. CIT(A) was justified in not condoning the 13-day delay in filing the appeal, and whether the ITAT should condone the delay and restore the appeal for a decision on merits.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
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 17.06.2025 for the AY 2018-19.
At the outset, the ld. Counsel for the assessee submitted that the learned CIT (A) dismissed the appeal of the assessee by not condoning the delay of 13 days on the ground that no sufficient cause was demonstrated by the assessee for late filing of the appeal. Therefore, the assessee prayed that the delay of 13 days may be condoned and appeal of the assessee may kindly be restored to the file of the learned CIT (A) for fresh adjudication.
After hearing the rival contentions and perusing the materials available on record, we find that the learned CIT (A) has not condoned the delay of 13 days for late filing of the appeal for the reason that the delay has no bonafide and genuineness reason. We have gone through the reasons attributable to late filing of appeal and found that the reasons are bonafide and genuine and accordingly, we condone the delay of 13 days. In the same breath, we restore the appeal to the file of the learned CIT (A) to decide the appeal on merit after affording a reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15.10.2025.