Charan Singh vs Income Tax Officer

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 19.03.2026, for Assessment Year 2023-24.

A perusal of the impugned order reveals that the CIT(A) has dismissed appeal of the assessee on the ground of limitation. The assessee had filed appeal before the CIT(A) with a delay of 143 days. No application for condonation of delay was filed by the assessee before the CIT(A)..

In the interest of justice one more opportunity is granted to the assessee to explain reason for delay in filing of appeal before the CIT(A). The appeal is restored to the Commissioner of Income Tax (Appeals). The assessee shall file an application seeking condonation of delay explaining reasons causing delay in filing of appeal, supported by an affidavit. The CIT(A) shall consider said application of the assessee and decide the same in line with the law expounded by Hon’ble Supreme Court of India in the case of Ram Nath Sao & Others versus Gobardhan Sao and others reported as 2002 SCC 3 195/2002 SCR (2) 77 and the decision rendered in the case of Collector Land Acquisition versus Mst Katiji and others, 167 ITR 471.

Depending upon the outcome of application for condemnation of delay, the CIT(A) shall take up appeal for adjudication on merits and decide the same by passing a speaking order, in accordance with law.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purposes.