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Facts
The assessee's appeal was dismissed by the CIT(A) without deciding on merit, due to a delay in filing. The Revenue's appeal to the ITAT was also initially barred by limitation. The delay in both instances was attributed to bonafide reasons and subsequently condoned.
Held
The Tribunal condoned the delay in the assessee's appeal. It was noted that the AO-CPC did not allow the credit of TDS amounting to Rs. 40,220/-, despite the income being disclosed. The CIT(A) had dismissed the appeal without condoning the significant delay.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal without condoning the delay and deciding on merit, and whether the TDS credit of Rs. 40,220/- as per Form 26AS should be allowed.
Sections Cited
250, 143(1)
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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Date of concluding the hearing : 29.01.2026 Date of pronouncing the order : 17.02.2026 O R D E R The present appeal filed by the assessee arises from order dated 30.09.2025 passed u/s 250 of the Income Tax Act, 1961 (hereafter referred to “the Act”) by the Ld. Additional/Joint Commissioner of Income Tax (Appeals) -2, Pune [hereafter referred to “the Ld. Addl./JCIT(A)].
At the outset, we observe from the appeal folder that the appeal of the revenue is barred by limitation by 12 days for which the condonation petition was filed. After perusing the contents of the application, we find that the delay is attributable to bonafide and genuine reasons. Therefore, , we are inclined to condone the delay and admit the appeal for adjudication.
The only issue raised by the assessee is against the order of Ld. CIT(A) dismissing the appeal of the assessee by not allowing TDS tax credit of Rs. 40,220/- which was as per Form 26AS.
Shreyansh Tradecom Private Limited 4. After hearing the rival contention and perusing the material available on record, we find that in this case, the AO-CPC while passing order u/s 143(1) of the Act has not allowed the credit of TDS Rs. 40,220/- to the assessee qua which the income was duly disclosed in the return of income. The Ld. CIT(A) has did not consider the plea of the assessee by not condoning the delay of 878 days and dismissed the appeal without deciding the appeal on merit. After hearing the assessee and the Ld. DR on the condonation of delay of 878 days, we find that the delay is bonafide reasons and therefore, delay is condoned. However, we note that the issue has to be examined at level of AO and accordingly we direct the AO to look into the matter and allow credit of TDS as per Form 26AS.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 17.02.2026