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Facts
The assessee's return for AY 2022-23 was processed under section 143(1)(a) with certain adjustments. Aggrieved, the assessee filed an appeal before the CIT(A), which was dismissed in limine due to a 1-2 day delay, despite the assessee's claim that the delay was due to technical glitches in the e-filing portal.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A), finding that the delay was due to reasonable cause and unintentional technical glitches. The matter was remitted back to the CIT(A) to decide the issues on merits after affording the assessee a reasonable opportunity of being heard and passing a speaking order as per section 250(6).
Key Issues
Whether the CIT(A) erred in dismissing the appeal due to a minor delay and whether the delay in filing should be condoned for fresh adjudication on merits.
Sections Cited
Section 250, Section 143(1), Section 250(6)
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Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE
Before: DR. MANISH BORAD & MS. ASTHA CHANDRA
I.T.A.No.2759/PUN/2025 (Assessment Year 2022-2023) Venkateshwara B V DCIT, Circle-12, Pune Biocorp Pvt. Ltd., Venkateshwara House, vs. S.No. 114/A/2, Pune City, S.P. College S.O., Pune Maharashtra PAN : AABCB 8390 C (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak, AR For Revenue : Shri Aviyogi Ambadkar, Addl.CIT Date of Hearing : 12.01.2026 Date of Pronouncement : 13.01.2026 ORDER PER : MANISH BORAD, AM
This appeal at the instance of the assessee is directed against the order of ADDL/JCIT (Appeals)-7, Delhi [“CIT(A)”] dated 24/09/2025 passed under section 250 of the Income Tax Act, 1961 (“Act”) which is arising out of order passed u/s. 143(1) of the Act dated 27.11.2023 for the Assessment Year (AY) 2022-23.
At the outset, learned counsel for the assessee submitted that Ld.CIT(A) has not condoned the delay of 02 days in filing 2 ITA.No.2759/PUN./2025 (Venkateshwara B V Biocorp Pvt. Ltd.) the appeal. He also submitted that the delay is only one day and that too on account of technical glitches, but in spite of reasonable cause mentioned in the application for condonation of delay filed before the Ld.CIT(A), delay in filing the appeal has not been condoned and the appeal has been dismissed in limine. He prayed for affording one more opportunity to go before the Ld. CIT(A).
Ld. Departmental Representative (DR) did not oppose the request of learned counsel for the assessee.
We have heard rival contentions and perused the records placed before us. We observe that the assessee is a private limited and the return of income for A.Y. 2022-23 e-filed on 29.11.2022 and the same has been processed u/s. 143(1)(a) of the Act, dated 27.11.2023 after making certain adjustments/ additions in the hands of the assessee.
Aggrieved with the order passed u/s. 143(1)(a) of the Act, assessee preferred an appeal before the Ld.CIT(A) on 28.12.2023 and the same was delayed by 02 days as per Ld.CIT(A) whereas the assessee demonstrated that delay is only one day, that also due to technical glitches in e-filing portal. We find that reasonable cause prevented the assessee from filing the appeal before the Ld.CIT(A) within the prescribed time limit and that the delay is not intentional and therefore adopting a justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the 3 ITA.No.2759/PUN./2025 (Venkateshwara B V Biocorp Pvt. Ltd.) case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we hereby condone the delay in filing of appeal before Ld.CIT(A).
So far as merits of the cases are concerned, ideally the matter deserves to be restored to the file of Ld.CIT(A) as the issues on merits have not been dealt with by the Ld.CIT(A). Therefore, we deem it appropriate to remit back the issues raised in the instant appeal to the file of Ld.CIT(A) for decision afresh. Needless to mention that Ld.CIT(A) shall afford a reasonable opportunity of being heard to the assessee and then decide the issues in accordance with law and pass a speaking order as contemplated u/s. 250(6) of the Act. The assessee is also directed to remain vigilant and not to take unnecessary adjournments unless otherwise required for reasonable cause. Effective grounds of appeal
raised by the assessee are allowed for statistical purposes.
7. In the result, appeal of the Assessee is allowed for statistical purposes.