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Facts
The assessee appealed against a CIT(A) order for AY 2020-21, where the AO had added Rs.44.80 Lacs as agricultural income under sections 144 r.w.s. 144B. The CIT(A) dismissed the appeal without condoning a delay of 97 days in filing, leading the assessee to appeal before the Tribunal.
Held
The Tribunal, invoking principles of natural justice, condoned the 97-day delay and set aside the CIT(A)'s order. The case was restored to the CIT(A) for a de novo adjudication on merits, with a direction not to raise the delay issue again and for the assessee to present its case forthwith.
Key Issues
Whether the CIT(A) was justified in not condoning a 97-day delay in filing the appeal, and if the matter should be remanded for a decision on merits.
Sections Cited
144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, AMRITSAR
(निर्धारण वर्ा / Assessment Year: 2020-21) Shri Amninder Singh ITO Ward-1 बिधम/ Vs. C/o Shri Tejmohan Singh (Adv.) Pathankot-145001 527, Sector 10-D, Chandigarh-160011 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. CBPPS-9774-P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Adj. Letter dated 15-12-2025 प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 16-12-2025 घोषणाकीतारीख /Date of Pronouncement 16-12-2025 : आदेश / O R D E R
Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-03-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 144B of the Act on 26-09-2022. In the assessment order Ld. AO made addition of agricultural income for Rs.44.80 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 97 days. Aggrieved, the assessee is in further appeal before Tribunal. The Ld. Sr. DR pleaded for dismissal of the appeal.
I am of the considered opinion that considering the background of the assessee, small delay of 97 days could have been condoned by Ld. CIT(A). Nevertheless, keeping in mind the principles of natural justice, I deem it fit to set aside the impugned order and restore the appeal back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay would not be raised by Ld. CIT(A).
The appeal stands allowed for statistical purposes. Order pronounced on 16th December, 2025.