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Facts
The assessee, an individual, filed their AY 2021-22 return declaring Rs. 23,29,980/- income. The CPC processed it under Section 143(1) of the Income Tax Act, 1961, making an addition of Rs. 22,87,511/-. The assessee filed an appeal before the CIT(A), who refused to condone a 22-day delay in filing and dismissed the appeal in limine.
Held
The Tribunal found the CIT(A)'s approach unreasonable for refusing to condone the 22-day delay solely because the appellant had not admitted the delay in Form No. 35. The Tribunal directed the CIT(A) to condone the delay and adjudicate the appeal on merits after providing the appellant with a reasonable opportunity of hearing.
Key Issues
Whether the CIT(A) was justified in refusing to condone a 22-day delay in filing an appeal and dismissing it in limine, and whether the matter should be remanded for adjudication on merits.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM
Assessment Year: 2021-22 Unda Mohanan .......... Appellant Royal Nest Apartment, Yogasala Road Kannur 670001 [PAN: ACKPM5025H] vs. The Income Tax Officer, Ward-3, Kannur .......... Respondent Assessee by: ------- None ------- Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.11.2025 Date of Pronouncement: 10.11.2025 O R D E R This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-7, Delhi [CIT(A)] dated 18.08.2025 for Assessment Year (AY) 2021-22.
Brief facts of the case are that the appellant is an individual. The return of income for AY 2021-22 was filed on declaring total income of Rs. 23,29,980/-. The said return of income was processed by the CPC u/s. 143(1) of the Income Tax Act, 1961 (the Act) vide intimation dated 05.07.2022 by making addition of Rs. 22,87,511/-.
Unda Mohanan 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order refused to condone the delay 22 days in filing appeal and dismissed the appeal in limine.
Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal.
On a careful perusal of the order passed by the CIT(A), it would be evident that the CIT(A) had refused to condone the delay of 22 days only on the ground that in Column 14 of Form No. 35 the appellant had not admitted the delay. The approach adopted by the CIT(A) is unreasonable. Therefore, I direct the CIT(A) to condone the delay of 22 days and adjudicate the issues in the appeal on merit after affording reasonable opportunity of hearing to the appellant.
In the result, the appeal filed by the assessee stands partly allowed for statistical purposes.
Order pronounced in the open court on 10th November, 2025.