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Facts
The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 909 days. The assessee argued that the delay was on account of bonafide reasons, including the assessment order being sent to an incorrect email address.
Held
The Tribunal found the reasons for the delay to be genuine and bona fide. Consequently, the Tribunal condoned the delay and restored the appeal to the file of the CIT(A) with a direction to decide it on merits after affording a reasonable opportunity of hearing.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal in limine without condoning the delay and violating principles of natural justice.
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP 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 03.09.2025 for the AY 2020-21.
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 909 days, which was on account of bonafide 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
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 dismissing the appeal in Limine without condoning the delay of 909 days. We have perused the affidavit filed by the assessee explaining the delay. We find that the AO has sent the assessment order in the wrong e-mail .i.e. igmhvbrai@gmail.com which is not the mail address of the assessee. The assessee as print from the department portal. Whereas the correct mail was vinodraiigms@gmail.com. As we found the reasons to be genuine and bona fide and therefore, we condone the same and 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 13.01.2026.