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Facts
The assessee filed appeals against the CIT(A)'s orders confirming additions made by the Assessing Officer for unexplained cash deposits. The CIT(A) had dismissed both appeals as being time-barred due to a delay in filing, which the assessee attributed to non-receipt of assessment orders and confusion during the Covid-19 pandemic.
Held
The Tribunal condoned the delay in filing the appeals before the CIT(A), set aside the impugned orders, and restored the cases to the CIT(A) with a direction to decide the appeals on merits after providing the assessee with an adequate opportunity of hearing.
Key Issues
Whether the CIT(A) was justified in dismissing appeals as time-barred; whether the delay in filing appeals before the CIT(A) should be condoned.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Annapurna Gupta
Asst.Year 2017-18 Prakash Babulal Bhandari The ITO बनाम/ 4, 2nd Floor, Surbhi Apartment Ward-3(3)(2) v/s. 13, Shrenik Society Ahmedabad Naranpura Chart Rasta Ahmedabad – 380 012 "थायी लेखा सं./PAN: AAUPB 2933 R (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Shri Kirit B. Soni, AR Revenue by : Shri Rajenkumar M Vasavda, Sr.DR सुनवाई की तारीख/Date of Hearing : 02/02/2026 घोषणा की तारीख /Date of Pronouncement: 09/02/2026 आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the separate orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 02/12/2025 & 10/10/2025 for Assessment Years (AYs) 2013- 14 & 2017-18 respectively.
& 2546/Ahd/2025 Prakash Babulal Bhandari vs. ITO Asst. Year : 2013-14
The assessee, in these appeals, is aggrieved by the action of the Ld. CIT(A) in confirming the additions made by the Assessing Officer on account of unexplained cash deposits in the bank accounts of the assessee.
At the outset, Ld. Counsel for the assessee has brought our attention to the impugned orders of the Ld. CIT(A) to submit that, Ld. CIT(A) has dismissed both the appeals of the assessee being barred by limitation. The Ld. Counsel has submitted that there was a delay of 66 days (in for AY 2013-14) and 49 days (in AY 2017-18) respectively in filing the appeal(s) before the Ld. CIT(A). He has submitted that the assessee did not receive the copies of the assessment orders either physically or on e-mail and even there was confusion going on due to Covid-19 pandemic stating that the impugned orders were passed by the Assessing Officer on 28/03/2022 & 27/03/2022 for AYs 2013-14 & 2017- 18 respectively. He has submitted that the assessee has a fair case on merits. He requested that the assessee may be given an opportunity to present his cases before the Ld. CIT(A).
The Ld. DR, on the other hand, relied upon the orders of the Ld. CIT(A).
Considering the aforesaid submissions, in our view, the interests of justice will be well-served if the assessee be given an opportunity to present his cases before the Ld. CIT(A). The impugned orders of the Ld. CIT(A) are, accordingly, set aside. The delay in filing the appeals before the CIT(A) is hereby condoned. The cases are restored to the file of the Ld. CIT(A) with a direction to decide the appeals of the assessee on merits, after giving adequate opportunity of hearing to the assessee to present his cases with a direction to & 2546/Ahd/2025 Prakash Babulal Bhandari vs. ITO Asst. Year : 2013-14 decide the matter on merits, irrespective of the fact that there were any delay in filing the appeals of the assessee before him. Needless to say, that the Ld.CIT(A) will give proper and adequate opportunity to the assessee to present his cases.