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Facts
The assessee filed an appeal against the CIT(A)'s order dated 17.01.2025 for AY 2017-18, which had dismissed the assessee's appeal due to a 19-day delay. The assessee had also failed to furnish details to the Assessing Officer during the original assessment proceedings and sought another opportunity to represent its case.
Held
The Tribunal condoned the 19-day delay in filing the appeal before the CIT(A). In the interest of justice, and noting no compliance before lower authorities, the Tribunal restored the issues to the Assessing Officer for fresh adjudication, granting the assessee adequate opportunity to be heard.
Key Issues
Condonation of a 19-day delay in filing appeal before CIT(A); opportunity to furnish details and represent case before Assessing Officer when no compliance was made earlier.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 25/11/2025 घोषणा की तारीख/Date of Pronouncement : 25/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 17.01.2025 for the assessment year 2017-2018.
Shri Devesh Poddar, ld.AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue.
It was submitted by the ld.AR that the appeal of the assessee has been dismissed by the ld. CIT(A) on account of delay. It was also submitted that the assessee may be given one more opportunity to represent its case before the Assessing Officer, so that the assessee could be able to provide the details before the Assessing Officer to substantiate its case for the years under consideration.
4. In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted.
I have considered the rival submissions. A perusal of the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of the order of the ld. CIT(A), clearly shows that the assessee could not explain the delay in filing the appeal before the ld. CIT(A). However, the ld. AR of the assessee submitted that the delay of 19 days in filing the appeal before the ld. CIT(A) may kindly be condoned. Considering the prayer of the ld. AR, I condone the delay of 19 days in the appeal before the ld. CIT(A). As no compliance has been made before either of the authorities below, therefore, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication the issues afresh after granting the assessee adequate opportunity of being heard.
In the result, the appeal of assessee is allowed for statistical purposes.
Order dictated and pronounced in the open court on 25/11/2025.