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Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, GUWAHATI’
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.
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
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 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.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27.08.2025.