Loading judgment…
Facts
The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 38 days. The assessee contended that the delay was due to bona fide reasons and the CIT(A) order violated principles of natural justice.
Held
The Tribunal found the reasons for the delay to be genuine and bona fide. The delay was condoned, and the appeal was restored to the CIT(A) for a decision on merits after providing a reasonable opportunity of hearing.
Key Issues
Whether the CIT(A) erred in dismissing the appeal in limine without condoning the delay, and if the reasons for delay are genuine, whether the appeal should be restored to the CIT(A) for adjudication on merits.
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
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.