Loading judgment…
Facts
The assessee's appeal before the CIT(A) was dismissed as not admitted due to a delay, and the assessee had also not complied during the Assessing Officer's proceedings. The assessee's counsel requested an opportunity to furnish all necessary details.
Held
The Tribunal set aside the order of the CIT(A) and restored the matter back to the CIT(A) for fresh adjudication on merits. The assessee was directed to submit all relevant documents without seeking unnecessary adjournments.
Key Issues
Whether the appeal dismissed for non-admission due to delay should be restored for adjudication on merits, considering the assessee's willingness to provide documents.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: DR. B.R.R. KUMAR, VICE-MS SUCHITRA RAGHUNATH KAMBLE
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:
This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 29.07.2025, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2017-18. 2. On perusal of the record, we find that there was a delay in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeal as not admitted. We further note that the assessee had not complied even during the proceedings before the Assessing Officer. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the CIT(A) for fresh adjudication on merits. The assessee is directed to submit all the relevant bank Asst. Year: 2017-18 - 2– statement, submission and document before the Ld. CIT(A) without seeking any unnecessary adjournments.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 23.01.2026. (SUCHITRA R. KAMBLE) VICE-PRESIDENT Surat; Dated 23.01.2026 **SAMANTA आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant
""थ" / The Respondent. 2. संबंिधत आयकर आयु" / Concerned CIT 3. 4. आयकर आयु"(अपील) / The CIT(A)- 5. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण,/ DR, ITAT, Surat गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, ////
सहायक पंजीकार (Dy./Asstt.