NEETA GUPTA, RAIPUR,RAIPUR vs. ITO-4(1), RAIPUR, RAIPUR

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 17.11.2025 for the assessment year 2018-19 as per the grounds of appeal on record.

At the very outset, it is noted that the appeal filed by the assessee before the Ld. CIT(Appeals)/NFAC was time barred and the Ld. CIT(Appeals)/NFAC had not condoned the delay and had dismissed the appeal of the assessee also while discussing the merits of the case. The Ld. Counsel for the assessee submitted that they have explained reasons for such delay before the First Appellate Authority, however, the said delay was not condoned and the appeal was dismissed.

The Ld. Sr. DR submitted that there is delay of 48 days in filing appeal before the Ld. CIT(Appeals)/NFAC and the assessee was not able to explain the sufficient cause in terms with Section 249(3) of the Income Tax Act, 1961 (for short ‘the Act’) before the said authority, for which, the appeal was dismissed while not condoning the said delay.

Having heard the submissions of the parties herein even without going into the merits of the matter since the First Appellate Authority had dismissed the appeal on the ground of delay, though having discussed the 3 Neeta Gupta Vs. ITO-4(1), Raipur (C.G.) issues of the appeal, however, it is a matter of common knowledge on the grounds of delay that submissions of the assessee were not substantially treated and adjudicated as evident at Page 18 of the order of the Ld.CIT(Appeals)/NFAC wherein it states “the appeal is dismissed on merits. Delay is not condoned.” It is therefore, clear that the First Appellate Authority did not find merit regarding “sufficient cause” in terms with Section 249(3) of the Act as assailed by the assessee, hence, dismissed the appeal. Furthermore, as examined even the substantive rights and liabilities of the parties herein could not be fully examined without condoning the said delay. Therefore, in the greater interest of natural justice, I set-aside the order of the Ld. CIT(Appeals)/NFAC and remand the matter back to its file directing the assessee to explain the “sufficient cause” for such delay before the Ld. CIT(Appeals)/NFAC in terms with Section 249(3) of the Act. Once the said authority is satisfied with the explanation of the assessee, then it shall proceed to decide the issue on merits as per law complying with the principles of natural justice and pass order as per Section 250(4) & (6) of the Act.