KANAIYALAL LABHUBHAI NAROLA,SURAT vs. ACIT CIRCLE 3(2), SURAT

These appeals have been filed by the assessee against the common order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 10.02.2025 under section 250 of the Income-tax Act, 1961 [in short, “the Act”] for the Assessment Years 2014-15 and 2015-16 respectively.

We heard both the parties and perused the materials available on record. The CIT(A) has refused to condone the delay and dismissed both appeals without discussing the appeals on merit. The discretion to condone the delays has to be exercised judicially based upon the facts and circumstances of the case. In absence of proper explanation and reasons, without being supported by proper evidence, the appeals were dismissed by the Ld. CIT(A) without merit of the case. We note that the delay was only 2 and 49 days and there was ‘sufficient cause’ for not presenting the appeals to CIT(A) within the prescribed period. Before us, the Ld. Counsel for & 424/Srt/2025 Asst. Years: 2014-15 & 2015-16 - 2– the assessee prayed that one more opportunity may be granted to the assessee to furnish all necessary details, clarifications and explanations before the Ld. CIT(A). We, therefore, set aside the orders of Ld. CIT(A) and restore the matter to Ld. CIT(A) for fresh adjudication after giving reasonable and sufficient opportunity of being heard to the assessee. The assessee is directed to furnish all the details and explanations before the Ld. CIT(A) without seeking unnecessary adjournments.