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Facts
The assessee filed an appeal that was barred by limitation by 232 days. The lower appellate authority (CIT(A)) passed an order without considering the merits of the case because the assessee did not comply with opportunities given.
Held
The Tribunal condoned the delay finding the reasons to be bonafide and genuine. It was decided that justice would be served by giving the assessee another opportunity to present their case before the CIT(A).
Key Issues
Condonation of delay in filing appeal and the necessity of affording a fresh opportunity to the assessee before the lower appellate authority.
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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 29.02.2024 for the AY 2014-15.
At the outset, we note that the appeal of the assessee is barred by limitation by 232 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. After hearing the ld. AR and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and , hence, we condone the delay and adjudicate the appeal as under.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 20.01.2026.