PAWAN KUMAR AGARWALA,GS ROAD vs. ACIT CIRCLE-4, GS ROAD

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ITA 162/GTY/2024Status: DisposedITAT Guwahati27 August 2025Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the reasons for the delay to be genuine and bona fide. Consequently, the delay was condoned, and the appeal was restored to the file of the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 35 days. The assessee contended that the delay was due to bona fide and genuine reasons and that the CIT(A)'s order violated principles of natural justice.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without condoning a genuine and bona fide delay, thereby violating principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, GUWAHATI’

For Respondent: Shri Kausik Ray, DR
Hearing: 21.07.2025Pronounced: 27.08.2025

O R D E R Per Rajesh Kumar, AM:

This appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)-9, Mumbai (hereinafter referred to as the “Ld. CIT(A)”] dated 29.05.2024 for the A.Y. 2017- 18.

2.

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 35 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 need to be given one more opportunity of

3.

The learned DR on the other hand did not object for the same.

4.

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 35 days. As we found the reasons to be genuine and bona fide, therefore, delay is condoned 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.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 27.08.2025.

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