SH. SUNIL KUMAR JAIN,SOLAN vs. DCIT/ACIT, CIRCLE, PARWANOO

Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-12-2021 in the matter of an intimation issued by CPC u/s 143(1) on 08-01-2020 making disallowance u/s 43B and 36(1)(va). The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 428 days. Aggrieved, the assessee is in further appeal before us. The Ld. AR pleaded for admission of appeal on the ground that substantial period of delay fall within lockdown situation rising out of Covid-19 Pandemic. The Ld. AR also pointed out that the case was subsequently selected for limited scrutiny vide assessment order dated 01-02-2021 wherein Ld. AO did not make any further additions. 2. Keeping in mind the factual matrix as well as considering the principles of natural justice, we direct Ld. CIT(A) to admit the appeal and render adjudication on merits with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stands allowed for statistical purposes. Order pronounced on 20th November, 2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER