UTTAM KRISHNANI,REWA vs. ASSISTANT COMMISSIONER OF INCOME TAX , KATNI

(A) This appeal vide has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 30/09/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1069259420(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) The facts of the case, in brief, are that the assessee is an individual, filed his return of income on 05/12/2017 declaring total income of Rs.20,95,110/-. The Assessing Officer passed assessment order u/s 143(3) of the Act on 05/12/2019 and determined the total income of the assessee at Rs.20,95,110/-. The Assessing Officer passed rectification order u/s 154 read with section 143(3) of the Act on 24/11/2022 and levied the tax @77.25% instead of 30% as a normal rate by applying the provisions of section 115BBE of the Act. Being aggrieved, the assessee filed appeal against the rectification order in the office of learned CIT(A). Vide order dated 30/09/2024, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. Being aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A).

(C) Both sides were heard. Materials available on record were perused. On perusal of records, it is evident that the learned CIT(A) dismissed the assessee’s appeal on limitation ground, treating the assessee’s appeal as time barred. The assessee’s application for condonation of delay was not considered favourably by learned CIT(A). From the records, it is evident that there was sufficient cause, within the meaning of section 249(3) of the Act because of which the assessee could not file appeal in the office of learned CIT(A) within time frame mentioned in section 249(2) of the Act. Accordingly, it is held that this was a fit case for the learned CIT(A) to condone the delay in filing of the appeal in his office and to admit the appeal for decision on merits. In view of section 250(6) of the I. T. Act, the learned CIT(A) has statutory duty to pass a speaking order on merits on the various grounds of appeal filed by the assessee. Having regard to the same, we set aside the impugned appellate order dated 30/09/2024 to the file of learned CIT(A) with the direction to condone the delay and pass de novo order on merits in accordance with law after providing reasonable opportunity of being heard to the assessee.

(D) In the result, the appeal is partly allowed for statistical purposes.

(Order pronounced in the open court on 28/08/2025)