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Facts
The assessee's appeal before the CIT(A) was dismissed for a delay of 6 days in filing. The assessee then filed an appeal before the ITAT against this order, which was also initially barred by limitation by 175 days.
Held
The ITAT condoned the delay of 175 days in filing the appeal before it and also condoned the 6-day delay in filing the appeal before the CIT(A). The matter was remitted back to the CIT(A) for denovo adjudication with an opportunity of hearing to the assessee.
Key Issues
Condonation of delay in filing appeals and remitting the matter for denovo adjudication.
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 18.11.2024 for the AY 2011-12.
At the outset, we note that the appeal of the assessee is barred by limitation by 175 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and
After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) has not condoned the delay of 6 days in fling the appeal of the assessee and thus, dismissed the appeal. After taking into account the submissions of the rival parties, we condone the delay of 6 days and remit the appeal back to the file of the ld. CIT (A) for denovo adjudication after a reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26.02.2026.