MANOHAR SINGH,JAISALMER vs. ACIT/DCIT,CIRCLE, BARMER

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Him & Thereby Refusing To Condone The Delay Under Section 249(3) Of The Income Tax Act, 1961. 2. The Brief Facts Of The Case Are That The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961 Was Passed On 14.12.2017 By The Ld. Ao. The Assessee Filed The Appeal Before The Ld. Cit(A) On 04.10.2018, Resulting In A Delay Of 261 Days. The Assessee Had Indicated In Form No. 35 That The Grounds For Condonation Of Delay Would Be Submitted At The Time Of Hearing. However, As Noted By The Ld. Cit(A), No Such Submission Was Made Despite Multiple Opportunities. Consequently, The Appeal Was Dismissed In Limine By The Ld. Cit(A) Without Adjudicating The Matter On Merits. 3. Before Us, The Ld. Counsel For The Assessee Submitted That The Delay In Filing The Appeal Was Unintentional & Caused Due To Reasonable Circumstances Beyond The Control Of The Assessee. It Was Prayed That The Delay Be Condoned & The Matter Be Restored To The File Of The Ld. Cit(A) For Adjudication On Merits.

B Road, Sardarpura, Jodhpur PAN NO: BIQPS5344J Appellant Respondent Assessee by : Shri Rajendra Jain, Advocate Revenue by : Shri Karni Dan, Addl. CIT(Sr. D.R) Date of Hearing : 21/05/2025 Date of Pronouncement : 02/06/2025 आदेश/Order PER LALIET KUMAR, J.M: This appeal has been preferred by the assessee against the order dated 04.09.2024 passed by the Ld. CIT, Appeal, Addl/JCIT