What did the Tribunal hold?

The learned CIT(A) is directed to condone the delay of 94 days. Consequently, the CIT(A) shall proceed to adjudicate the issue on its merit after considering all relevant submissions and providing the assessee a reasonable opportunity of being heard.

The assessee's appeal emanates from an order passed by the learned Commissioner of Income Tax (Appeals) for the assessment year 2022-23. The appeal was filed with a delay of 94 days, which the assessee explained as sufficiently justified with no mala fide intention.

What were the issues?

The primary issue concerns condonation of a 94-day delay in filing the appeal and the subsequent adjudication of the matter on merit.

Sant Tukdoji Nagri Shahkari Pat… vs ITO | ITAT Nagpur 2025

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Kishore P. Dewani

For Respondent: Shri Abhay Y. Marathe

Date of Hearing – 23/01/2025 Date of Order – 28/01/2025

O R D E R PER K.M. ROY, A.M.

This appeal by the assessee is emanating from the impugned order dated 16/07/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2022–23.

The learned CIT(A) is directed to condone the delay of 94 days as the assessee has sufficiently explained the reasons for delay and no mala fide intention can be ascribed. Thereafter he shall proceed to adjudicate the issue on merit and pass speaking order us/n 250(6) of the Act after considering all relevant submissions. The assessee be provided reasonable opportunity of being heard.

2 Sant Tukdoji Nagri ITA no.448/Nag./2024

In the result, appeal by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 28/01/2025

SANT TUKDOJI NAGRI SHAHKARI PAT SANSTHA LIMITED HINGANGHAT,HINGANGHAT vs. INCOMETAX OFFICER WARD-2, WARDHA, WARDHA

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