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Facts
The assessee's appeal was dismissed in limine by the Learned CIT(A) for a delay of 3 days, which the assessee claimed was due to bona fide and genuine reasons. The assessee argued this violated principles of natural justice and fair play.
Held
The Tribunal found the reasons for the delay to be genuine and bona fide. Consequently, the delay was condoned, and the appeal was restored to the file of the Learned CIT(A) with a direction to decide the same on merit after affording a reasonable opportunity of hearing.
Key Issues
Whether the Learned CIT(A) erred in dismissing the appeal in limine without condoning the delay, thereby violating principles of natural justice?
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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 24.07.2025 for the AY 2019-20.
At the outset, the Learned Counsel of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 3 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the assessee needs to be given one more
The learned DR on the other hand did not object for the same.
After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by ld. CIT(A) dismissing the appeal in Limine without condoning the delay of 3 days. As we found the reasons to be genuine and bona fide and therefore, condoning the same, we restore the appeal to the file of the Learned CIT (A) with a direction to decide the same on merit, after affording 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.