SUJAL EXIM (INDIA) PRIVATE LIMITED,KOLKATA vs. ITO, WARD 1(1),, KOLKATA
Facts
The assessee appealed against an order of the National Faceless Appeal Centre, Delhi, for AY 2022-23. The CIT(A) had dismissed the appeal in Limine without condoning a 38-day delay, despite the assessee's counsel contending the delay was bona fide and that the dismissal violated principles of natural justice.
Held
The Income Tax Appellate Tribunal found the reasons for the 38-day delay to be genuine and bona fide. It condoned the delay and restored the appeal to the file of the CIT(A) with a direction to decide the matter on its merits, after providing the assessee a reasonable opportunity of hearing.
Key Issues
Whether the CIT(A) erred in dismissing an appeal in Limine without condoning a genuine delay, thereby violating principles of natural justice.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM
Per Rajesh Kumar, AM:
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 11.09.2025 for the AY 2022-23.
At the outset, the Learned Council 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 38 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 38 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.
Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 26.02.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata