SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

The assessee filed this appeal against the order of the learned Commissioner of Income Tax (Appeals), ADDL / JCIT (A)-2 Noida (hereinafter referred to as the (“CIT(A)” dated 31.12.2024 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15.

The learned CIT(A) vide order dated 31.12.2024 dismissed the appeal of the assessee citing the reason that appeal was filed after a delay of approximately 7 years and 6 months and there was lack of sufficient cause for condonation of delay.

Being aggrieved, the assessee filed the present appeal before the Tribunal.

We observe that, the ld. CIT(A) dismissed the appeal of the assessee observing the lack of sufficient cause for delay in filing of the appeal by the assessee. The ld. CIT(A) did not admit the appeals of the assessee for consideration observing that the reasons cited by the assessee for delay in filing of the appeals as “not sufficient cause”.

We have considered the request of the Ld. AR for condoning the delay in filing of the appeal before the ld. CIT(A) and consider the case of the assessee on merit. After consideration of the request of the Ld. DR, for the interest of justice, we think it proper to condone the delay in filing of the appeals before the ld. CIT(A) by the assessee. The Ld. DR also has no objection in condoning the said delay on the part of the assessee in filing of the appeals before the ld. CIT(A). Accordingly, we set aside the order of the ld. CIT(A) dated 31.12.2024 and remand the case of the assessee to ld. CIT(A) for consideration afresh. In the mean time, we condone the delay in filing of the appeals before the ld. CIT(A) by the assesssee. Also, we direct the ld. CIT(A) to consider the appeals Page 2 of 3 -36 / GTY / 2025 Special Judge Assam-Vs- The ITO, TDS-2 AY: 2014-15 of the assessee on merit. Thus, we allow the appeals of the assessee for statistical purposes only.