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Facts
The assessee filed an appeal against the order of the Addl/JCIT(A)-13. The appeal was dismissed for being filed with a delay of 18 days. The assessee prayed for condonation of delay and restoration of the appeal for adjudication on merits.
Held
The Tribunal found that the assessee was prevented by sufficient cause from filing the appeal within the prescribed time. Consequently, the delay of 18 days was condoned, and the issues were restored to the file of the Id. JCIT(A) for adjudication on merits.
Key Issues
Whether the delay of 18 days in filing the appeal before the ld. JCIT(A) should be condoned and the appeal restored for adjudication on merits.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by None Department represented by Shri Kailash Gautam, Sr.DR Date of hearing 28/01/2026 Date of pronouncement 20 /02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. Addl/JCIT(A)-13, Mumbai in Appeal No. Addl/JCIT(A)-13 Mumbai/10010/2023-24 dated 28/08/2025 for the A.Y. 2024-25.
None represented on behalf of the assessee but written submission in the form of paper book has been filed before the Bench and Shri Kailash Gautam, ld. Sr.DR represented on behalf of the revenue.
It was stated in the written submission that the ld. JCIT(A) has dismissed the appeal of the assessee without condoning the delay of 18 days. It was a prayer that the delay may be condoned and the issues in the appeal restored to the file of ld. JCIT(A) for adjudication on merits.
In reply, the ld. Sr.DR has vehemently supported the order of the Assessing Officer and the ld. JCIT(A).
Vikram Sakhuja vs ITO 5. We have considered the submissions. A perusal of the facts in the present case clearly shows that the assessee was prevented by sufficient cause in not filing the appeal within time before the ld. JCIT(A). Consequently, the delay of 18 days in filing appeal before the ld. JCIT(A) stands condoned and the issues in this appeal are restored to the file of ld. JCIT(A) for adjudication on merits.
In the result, this appeal of the assessee is allowed for statistical purposes. Order announced in open court on 20/02/2026.