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Facts
The assessee filed three appeals against separate orders of the CIT(A) which dismissed the appeals on account of delay. The assessee's AR explained the reasonable cause for the delay in filing the appeals before the CIT(A).
Held
The Tribunal condoned the delay in filing the appeals before the CIT(A). In the interest of justice, the issues in all three appeals were restored to the file of the CIT(A) for readjudication on merits after granting the assessee an adequate opportunity of being heard.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned and the matter be restored for adjudication on merits.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU
O R D E R Per George Mathan, JM : These are the three appeals filed by the assessee against the separate orders of the Id. CIT(A), National Faceless Appeal Centre, Delhi, all dated 27.10.2025 for the assessment year 2019-2020.
It was the submission that ld. CIT(A) has dismissed the appeal of the assessee on account of delay. It was also submitted that delay before the ld.CIT(A) may kindly be condoned and the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details before the CIT(A) to substantiate its case.
In reply, Ld. Sr.DR supported the orders of the ld. CIT(A) and the ld. AO.
We have considered the rival submissions. A perusal of the order of the ld. CIT(A), clearly shows that the ld.CIT(A) has dismissed the appeal of the assessee on delay. However, during the course of hearing the ld. AR for the assessee explained the reasonable cause for delay in filing the appeal before the ld.CIT(A). Considering the prayer of the ld. AR, we condone the delay in filing the appeal before the ld. CIT(A) and in the interest of justice, the issues in all these appeals are restored to the file of the ld. CIT(A) for readjudication the issues afresh on merits after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings positively.
In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/02/2026.