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Facts
The assessee filed an appeal before the CIT(A) with a delay of 28 days. The CIT(A) dismissed the appeal on the grounds of delay without condoning it and without deciding the matter on merits. The assessee contended that the delay was due to reasons beyond their control and against principles of natural justice.
Held
The Tribunal condoned the 28-day delay in filing the appeal before the CIT(A) finding it understandable and with sufficient cause. The matter was restored to the file of the CIT(A) to decide the issues afresh after providing an opportunity of hearing to the assessee.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned and if the matter should be decided on merits by the CIT(A).
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES ‘G’: NEW DELHI.
(Assessment Year: 2017-18) Agma Polymers Private Limited, vs. ACIT, Central Circle 28, KH No.31/19, Left Portion Ground Floor, Delhi. Near Tivoli Garden, Village Zindpur, Narela, Delhi – 110 036. (PAN :AAECA9591M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Shivam Yadav, Advocate REVENUE BY : Ms. Meenakshi Sharma, CIT DR Date of Hearing : 24.11.2025 Date of Order : 24.11.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)-25, Delhi [“Ld. CIT(A)”, for short] dated 16.04.2025 for the Assessment Year 2017-18.
At the time of hearing, ld. AR for the assessee submitted that there was a delay of 28 days in filing the appeal before the ld. CIT (A) and the ld. CIT (A) dismissed the appeal of the assessee on the ground of delay of 28 days and the ld. CIT (A) did not entertain the condonation of delay requested by the assessee and rejected the same. He submitted that ld. CIT (A) did not condone the delay in filing the appeal caused by the reasons beyond the control of the assessee which is against the principles of natural justice. He further submitted that the ld. CIT (A) has not passed the order on merits. Accordingly, he prayed that the delay in filing the appeal before the ld. CIT (A) may be condoned and the appeal be restored to the file of ld. CIT (A) to decide on merits.
On the other hand, ld. DR of the Revenue objected to the same and submitted that the delay in filing the appeal before the ld. CIT (A) should not be condoned as no cogent sufficient cause was provided before him.
Considered the rival submissions and material placed on record. After going through the submissions made by the ld. AR of the assessee, we are of the view that the delay is of 28 days which was understandable and there was sufficient cause in delay filing of the appeal before the ld. CIT(A), hence, in the interest of justice, we condone the same. Further, we restore the matter to the file of ld. CIT (A) to decide the issues afresh as per law, after giving an opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 24th day of November, 2025.