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Judgment
PER YOGESH KUMAR US, JM
This appeal by the assessee is directed against the order of learned CIT(A)/NFAC, Delhi dated 24.09.2025.
Brief facts of the case are that, an assessment order came to be passed on 24.12.2022 by computing the income of the Assessee at Rs.21,76,46,514/-by making certain additions. Aggrieved by the assessment order dated 24.09.2025, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 24.09.2025, dismissed the Appeal filed by the Assessee on delay in latches. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.
The Ld. Departmental Representative vehemently submitted that there was no sufficient cause to condone the inordinate delay of 142 days in filing the first Appeal before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the Appeal of the Assessee on delay in latches, thus, sought for dismissal of the present Appeal.
We have heard the Ld. DR and perused the material available on record. The assessee contended before the CIT(A) that, his tax consultant was busy in filing the Income tax returns and GST return and due to his negligence, the appeal could not be filed on time. However, the said explanation found to be not sufficient cause and appeal has been dismissed on delay in latches.
It is expected from the Assessee to file the Appeal on time, if the cause for delay is bona- fide and beyond the control of the Assessee, the same can be construed as sufficient cause. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 142 days in filing the first Appeal before the Ld. CIT(A) and remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.