KULDEEP SINGH,HAMIRPUR vs. ITO, HAMIRPUR

Aforesaid appeal by assessee for Assessment Year (AY) 2015- 16 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144B of the Act on 10-03-2023. In the assessment order, Ld. AO made addition of cash deposit for Rs.18.47 Lacs. The Ld. CIT(A) dismissed the appeal in limine for want of condonation of delay of 45 days. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of appeal on merits which has been opposed by Ld. Sr. DR. The Ld. AR has stated that the assessee is able to substantiate its case on merits.

Keeping in mind the principles of natural justice and considering the period of delay, I am inclined to accept the prayer of Ld. AR. Accordingly, the appeal is restored back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay would not be raised by Ld. CIT(A).

The appeal stands allowed for statistical purposes. Order pronounced on 27th November, 2025.