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Facts
The assessee filed an appeal against the order of the Addl./JCIT(A)-1, Delhi, for AY 2015-16. The assessee's appeal before the lower appellate authority was dismissed due to a delay of 184 days in filing.
Held
The Tribunal held that the assessee was prevented by sufficient cause from filing the appeal within the prescribed time. Consequently, the delay of 184 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 in filing the appeal before the lower appellate authority should be condoned, and if so, whether the appeal should be 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 Shri Manjeet Kumar Verma, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 06/01/2026 Date of pronouncement 06/01/2026 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)-1, Delhi in Appeal No. NFAC/2014-15/10211206 dated 10/01/2025 for the A.Y. 2015-16.
Shri Manjeet Kumar Verma, ld. A.R. is represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue.
It was submitted by the ld. AR that the ld. JCIT(A) has dismissed the appeal of the assessee without condoning the delay of 184 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. CIT-DR has vehemently supported the order of the Assessing Officer and the ld. JCIT(A).
Urmila RCP Projects P Ltd. Vs ITO(TDS) 5. We have considered the rival 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. Consequently, the delay of 184 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 partly allowed for statistical purposes. Order announced in open court on 06/01/2026.