SHRI RANI SATI FOODS AND GRAINS PRIVATE LIMITED,RANCHI vs. INCOME TAX OFFICER, NEW DELHI
Facts
The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order of the CIT(A) for AY 2018-19. The CIT(A) had dismissed the assessee's appeal due to a 525-day delay in filing. During the ITAT hearing, the assessee was unrepresented, while the revenue's representative was present.
Held
The Tribunal condoned the 525-day delay in filing the appeal before the CIT(A) in the interest of justice. Consequently, the case was restored to the file of the CIT(A) for fresh adjudication on merits. The assessee was granted an adequate opportunity of being heard and directed to produce all necessary documentary evidence during the readjudication.
Key Issues
1. Whether to condone the 525-day delay in filing the appeal before the CIT(A). 2. Whether to remand the case to the CIT(A) for readjudication on merits.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM
\आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA No.07/RAN/2025 (निि ारण वर्ा / Assessment Year :2018-2019) Shri Rani Sati Foods and Grains Vs. DCIT/ACIT, Circle-1, Ranchi Private Limited 2nd Floor, Anand Mani Building, Vishnu Talkies, Main Road, Ranchi, Jharkhand-834001 स्थायी लेखा सं./PAN No. : AANCS 0575 N (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Rajib Jain, CIT-DR सुनवाई की तारीख / Date of Hearing : 09/10/2025 घोषणा की तारीख/Date of Pronouncement : 09/10/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 31.10.2023 for the assessment year 2018-2019. 2. None appeared on behalf of the assessee. Shri Rajib Jain, ld. CIT- DR appeared on behalf of the revenue. 3. We have considered the submissions of the ld. CIT-DR and perused the orders of the authorities below. A perusal of the order of the ld. CIT(A), it clearly shows that the appeal of the assessee has been dismissed on account of delay. Looking to the facts and circumstances of the case, we condone the delay of 525 days delay in filing the appeal before the ld. CIT(A) and in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication afresh on merits after granting the assessee adequate opportunity of being heard. The assessee is also
2 ITA No.07/Ran/25 directed to produce all the documentary evidence to substantiate its case during the course of readjudication proceeding before the CIT(A) positively. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/10/2025.
Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) लेख सदस्य / ACCOUNTANT MEMBER न्य नयक सदस्य / JUDICIAL MEMBER र ाँची Ranchi; दिनांक Dated 09/10/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- आयकि आयुक्त(अपील) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, र ाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// आदेश िुस र/ BY ORDER, (Senior Private Secretary) आयकर अपीलीय अधिकरण, र ाँची / ITAT, Ranchi
