SHRI RANI SATI FOODS AND GRAINS PRIVATE LIMITED,RANCHI vs. INCOME TAX OFFICER, NEW DELHI

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ITA 7/RAN/2025Status: DisposedITAT Ranchi09 October 2025AY 2018-19Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

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

Hearing: 09/10/2025Pronounced: 09/10/2025

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 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.

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