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Judgment
O R D E R
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This appeal arises from order dated 07.01.2026, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. Addl./JCIT(Appeals)-Raipur. In this case, while the assessee participated in the proceedings before the ld. AO but it is seen that at first appellate stage he filed the appeal with a delay of 30 days, which was not condoned by the Ld. Addl./JCIT(Appeals). Thereafter, the first appeal was dismissed in limine.
The aggrieved assessee has approached the ITAT with grounds which challenge the action of the authorities below.
The Ld. AR stated that a delay of 30 days was not condoned in spite of the fact that adequate reasons were supplied to the Ld. First Appellate Authority. The Ld. AR explained that the delay happened due to the fault of the tax consultant who was pre-occupied with time barring assessments. It was also explained that the documents needed to be collected before filing of the appeal also led to delay. It was a prayer that the matter may be remanded to the file of Ld. First Appellate Authority. It was also a prayer that the jurisdictional ground (GOA 1) as per Form 36 should also be adjudicated by the Ld. First Appellate Authority.
The Ld. DR relied on the orders of the authorities below.
We have carefully considered the rival submissions and have gone through the records before us. It is seen that the Ld. Addl./JCIT(Appeals) has adopted a very narrow and pedantic approach in dealing with a relatively short delay of 30 days. We cannot agree with such an approach. Accordingly, we deem it fit to set aside the impugned order by condoning the delay and direct the Ld. First Appellate Authority to adjudicate on all grounds including the grounds challenging assumption of jurisdiction. The matter is remanded with these directions to the file of Ld. Addl./JCIT(Appeals).
In the result, appeal is partly allowed for statistical purpose.