Chander Has Bhatia vs Income Tax Officer

PER VIMAL KUMAR, JM:

The appeal filed by the assessee is against the order dated 17.03.2026 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [hereinafter referred to as “the CIT(A)”] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 07.03.2024 for A.Y. 2015-16.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) erred in dismissing application for condonation of delay of 42 days in filing appeal. Ld. CIT(A) failed to appreciate that appellant/assessee was busy inwheat season and did not login Portal.

Ld. Departmental Representative relied on impugned order.

From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(a) vide order dated 17.03.2026 dismissed application for condonation of delay of 42 days in filing appeal and appeal of the assessee. The assessee had pleaded that due to his occupation inwheat season, he could not login Portal and was not aware of the impugned order. The explanation does not smack of malafides as the appellant/assessee had not gained anything by not filing the appeal earlier. Therefore, the delay of 42 days in filing appeal before Ld. CIT(A) is condoned.

In view of above material facts, in interest of justice, impugned order dated 17.03.2026 of Ld. CIT(A) is set aside and matter is restored to the file of Ld. CIT(A) for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.

In the result, the appeal filed by the assessee is allowed for statistical purposes.