What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for fresh adjudication. The CIT(A) is directed to first decide on the delay and then consider the appeal on its merits, providing the assessee with an opportunity to be heard.

The assessee's first appeal before the CIT(A) was dismissed due to a delay of approximately 8 months without proper reasons being provided. The assessee claims to have had valid reasons and supporting documents for the delay.

What were the issues?

Whether the CIT(A) should have condoned the delay in filing the first appeal, and if so, whether the appeal should be decided on merits.

Navin Jhariya, Bhopal vs ITO | ITAT Indore 2025

आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE

BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER

ITA No.174/Ind/2025 Assessment Year:2017-18

आदेश / O R D E R

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first-appeal dated 06.11.2024 passed by learned Commissioner of Income-Tax (Appeals), NFAC, Delhi ["CIT(A)"] which in turn arises out of assessment-order dated 29.12.2019 passed by learned ITO-5(2), Bhopal ["AO"] u/s 143(3) of Income-tax Act, 1961 ["the Act"] for Assessment-Year ["AY"] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

- 2. Ld. AR for assessee drew us to the impugned order passed by CIT(A) and demonstrated that the CIT(A) has dismissed assessee's first-appeal on account of delayed filing by about 8 months while making an observation that the assessee has not filed any reason for late filing of appeal before him. However, the assessee has a valid reason of delayed filing of first-appeal to CIT(A) supported by documents. Ld. AR submitted that the assessee filed a Paper-Book of 8 pages containing the draft application for condonation and the supporting documents to be filed to CIT(A). Therefore, in the interest of justice, an opportunity be given to assessee to make representation before CIT(A). Ld. AR further submits that the assessee is ready and willing to make a proper representation before CIT(A). - 3. Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent his case before CIT(A) and do not seek unnecessary adjournments. - 4. In view of above submissions of parties; having regard to the principle of natural justice and also bearing in mind that no prejudice would be caused to revenue if the present matter is restored at the level of CIT(A), we remand this matter back to the file of CIT for adjudication afresh firstly on the issue of delay and thereafter on merit of appeal. The CIT(A) shall give necessary opportunity of hearing to assessee and pass an appropriate order. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary

adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.

Resultantly, this appeal is allowed for statistical purpose.

Order pronounced in open court on 26/09/2025

Sd/- Sd/-

(PARESH M. JOSHI) (B.M. BIYANI)

JUDICIAL MEMBER ACCOUNTANT MEMBER

Indore

िदनांक /Dated : 26/09/2025

Patel/Sr. PS

Copies to: (1) The appellant

(2) The respondent

(3) CIT (4) CIT(A)

(5) Departmental Representative

(6) Guard File

By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore

NAVIN JHARIYA,BHOPAL vs. ITO 5(2), BHOPAL

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What were the issues?

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