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Facts
The assessee filed an appeal against an assessment order, but the JCIT(A) did not condone the delay in filing the appeal. The assessee argued that there was sufficient cause for the delay.
Held
The tribunal found that the assessee had sufficient cause for the delay and directed the JCIT(A) to condone the delay, admit the appeal, and decide the issues afresh on merits, providing the assessee a reasonable opportunity to be heard.
Key Issues
The key legal issue was whether there was sufficient cause to condone the delay in filing the appeal before the JCIT(A).
Sections Cited
Section 143(3)
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Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA
AY 2017-18, arises out of the order of the ADD/JCIT(A)-1, Chennai [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 21.10.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 24.12.2019 by the Assessing Officer, ITO, Ward-4(3)(3), Kasganj (hereinafter referred to as ‘ld. AO’).
At the outset, I find that the ld JCIT(A) had not condoned the delay in filing of appeal by the assessee before him. Considering the reasons adduced in the condonation petition, I find that the assessee was prevented from sufficient cause in not filing the appeal in time before the ld JCIT(A). Hence I direct the ld JCIT(A) to condone the delay , admit the appeal of the assessee for adjudication and decide the issues in dispute afresh in accordance with law on merits. Needless to mention that the Page | 1 assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish further evidences and additional grounds, if any, in support of his contentions. The assessee is directed to cooperate with ld JCIT(A) for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 23/01/2026.