DHIRENDRA DIXIT,KANPUR vs. INCOME TAX OFFICER, WARD-1(2)(5), KANPUR

2012-13 against impugned appellate order dated 26/03/2025 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1075052648(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing.

(C) The facts of the case, in brief, are that the assessee is an individual, filed his return of income declaring total income of Rs.3,71,998/-. The Assessing Officer passed assessment order u/s 147/144 of the Act on 12/12/2019 and determined the total income of the assessee at Rs.23,45,157/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order dated 26/03/2025, the assessee’s appeal was dismissed by the learned CIT(A) on limitation ground. Being aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A).

(D) None was present on behalf of assessee. In absence of any representation from assessee’s side, learned Departmental Representative was heard and materials on record were perused. It is evident from record that learned CIT(A) has dismissed assessee’s appeal on limitation ground without giving reasonable opportunity to the assessee to explain the reason for delay in filing of appeal. In this case the Assessing Officer has also passed ex-parte assessment order qua the assessee. In view of the foregoing, the issue in dispute regarding addition made in the assessment order is set aside to the file of the CIT(A) with the direction to provide reasonable opportunity to explain the delay in filing appeal before him. If learned CIT(A) decides to condone the delay, then he is further directed to pass de novo order, which should be a speaking order on merits, on various grounds of appeal in the assessee’s appeal filed in the office of the learned CIT(A).