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Facts
The assessee filed appeals against the orders of the learned CIT(A) for AYs 2018-19 to 2021-22. The assessee neither appeared nor filed any adjournment application before the Tribunal. The CIT(A) had dismissed the appeals as barred by limitation due to the absence of a condonation petition.
Held
The Tribunal upheld the order of the learned CIT(A) in dismissing the appeals as barred by limitation, as the assessee could not explain the delay and did not file a condonation petition before the CIT(A). The Tribunal noted that the CIT(A) should not have decided the issue on merits when the appeal was dismissed for delay.
Key Issues
Whether the appeal filed by the assessee before the CIT(A) was maintainable without a condonation petition for the delay, and whether the CIT(A) was justified in dismissing the appeal solely on the ground of limitation without deciding the merits.
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Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI
Before: SHRI C.N. PRASAD & SHRI M. BALAGANESH
ORDER PER BENCH These appeals are filed by the assessee against the order of the learned ADDL/ JCIT(A)-9, Kolkata dated 16.04.2025 for the A.Ys. 2018-19 to 2021-22.
Inspite of issue of notice none appeared on behalf of assessee nor any adjournment application was moved, therefore, we dispose all these appeals on hearing the Ld. DR.
We have heard the learned DR and perused the orders of the authorities below.
On reading of the order of the learned CIT(A) it is noticed that the assessee filed appeal with considerable delay and there was no petition filed by the assessee for condonation of delay before Ld. CIT(A).
The learned CIT(A) in the absence of the petition for condonation of delay dismissed the appeals of the assessee as barred by limitation. However, the learned CIT(A) decided the issue on merits which in our view should not have gone into and decided when the appeal is dismissed without condoning the delay.
Even before us the assessee could not explain the delay in filing the appeal before the learned CIT(A), therefore, the reasoning given by the learned CIT(A) in dismissing the appeal for want of condonation petition is upheld.
In the result, all the appeals of the assessee are dismissed.
In the result, the appeals of the assessee are allowed. Order pronounced in the open court on 28.11.2025