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Facts
The assessee filed an appeal against an order that dismissed their appeal as not maintainable. The dismissal was based on the ground that no grounds of appeal were raised or documents filed. However, the assessee submitted that eight grounds of appeal were indeed raised in Form No. 35, which were inadvertently missed by the lower authority.
Held
The Tribunal considered the submissions and perused the order of the CIT(A). It was noted that the CIT(A) dismissed the appeal for non-maintainability as no grounds of appeal were raised. However, Form No. 35, containing eight grounds of appeal, was produced before the Tribunal. Therefore, the order of the CIT(A) was set aside.
Key Issues
Whether the appeal was rightly dismissed as not maintainable by the CIT(A) due to alleged non-filing of grounds of appeal.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA
आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 27.11.2025 passed by CIT(A), NFAC, Delhi in Appeal No.NFAC/2015-16/10322027 for the assessment year 2016-17. 2. Shri P.K.Mishra, ld AR appeared for the assessee and Shri Sanjib Banerjee, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT(A) has dismissed the appeal of the assessee as not maintainable on the ground that the assessee has not raised any grounds of appeal nor filed any document before him. It was the submission that the assessee has actually raised eight grounds of appeal, as is evidenced in Form No.35 filed before the ld CIT(A). In support of this contention, ld AR has filed copy of Form No.35 before the Tribunal. He prayed that the issue may be restored to the file of the ld CIT(A) for fresh adjudication of the appeal on the basis of grounds of appeal
raised before him.
4. In reply, ld Sr DR did not raise any objection to the request of ld AR of the assessee.
5. We have considered the rival submissions and perused the order of ld CIT(A). A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has dismissed the appeal as not maintainable, alleging that the assessee has not raised any grounds of appeal. Before us, ld AR has filed Form No.35, wherein, eight grounds of appeal have been raised before the ld CIT(A), which has inadvertently not come to his knowledge at the time of passing the order. This being so, we set aside the order of the ld CIT(A) and restore the issue to his file for fresh adjudication considering the grounds of appeal raised by the assessee in Form No.35 and after allowing adequate opportunity to the assessee. The ld CIT(A) is also directed to give an opportunity to the assessee to rectify the defects, if any, in the set aside proceedings.
6. In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 24/02/2026.