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Facts
The assessee filed an appeal against a rectification order, but the Ld. CIT(A) dismissed it due to a delay of 267 days without condoning it. The assessee had not provided a valid explanation for the delay before the Ld. CIT(A).
Held
The tribunal restored the issue to the Ld. CIT(A), allowing the assessee to explain the delay with applications/affidavits. The Ld. CIT(A) is directed to consider the explanation and decide the appeal according to law.
Key Issues
The key legal issue is whether there was sufficient and reasonable cause for the delay in filing the appeal before the Ld. CIT(A).
Sections Cited
Section 250, Section 154
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Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
ORDER PER BENCH: The present appeal is filed by assessee against the order dated 16.12.2025 passed by Ld. Commissioner of Income Tax (A)/ADDL/JCIT(A)-13, Mumbai [“Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [“the Act”] against the rectification order dated 15.10.2024 passed u/s 154 of the Act pertaining to Assessment Year 2022-23.
Heard the contentions of both the parties and perused the material available on record. Ld. CIT(A) dismissed the appeal of the assessee by not condoning the delay of 267 days. From the perusal of the appeal memo filed before Ld. CIT(A) in Form No. 35 as well as order of Ld. CIT(A), it is observed that the assessee has not tendered any valid explanation for delay in filing the appeal.
Considering the overall facts and in our considered view, sufficient and reasonable cause for delay in filing the appeal has not been explained before the Ld. CIT(A). Therefore, we deem it fit to restore the issue to the file of Ld. CIT(A) with the liberty to the assessee to explain the reason for delay in filing the first appeal by way of applications/affidavits and if such application is filed, Ld. CIT(A) is directed to consider the same with a liberty to decide the appeal in accordance with law. In view of the above, all Grounds of appeal 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 12.03.2026.