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Judgment
PER S. RIFAUR RAHMAN, AM :
This appeal is filed by the assessee against the order of ld. Addl./JCIT (Appeals), Panchkula [“Ld. JCIT(A)”, for short] dated 21.10.2025 for the Assessment Year 2019-20.
At the time of hearing, ld. AR for the assessee submitted that the ld. CIT (A) dismissed the appeal in limine only on the ground of delay in filing without duly appreciating that the assessee had shown reasonable and sufficient cause for the delay. He further submitted that the ld. CIT (A) had not adjudicated the issues on its merits. He submitted that ld. CIT (A) ought to have dealt with the grounds of appeal substantively even if the delay was not condoned or at least provided a detailed finding on the sufficiency of the cause of delay. Accordingly, he prayed that this issue may be remitted back to ld. CIT(A, after condoning the delay before the ld. CIT (A), with the prayer to give an opportunity of being heard to the assessee.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).
Considered the rival submissions and material placed on record. After hearing the submissions of ld. AR, we are of the opinion that assessee should be given one more opportunity of being heard on merit and it is a fit case to restore the matter to the ld. CIT (A). Therefore, we condone the delay in filing the appeal before the ld. CIT (A) and direct ld. CIT (A) to decide the issues on merit as per law after giving an opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.