Sh. Suresh Chand vs ITO

PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 17/11/2025 for the Assessment Year 2017-18.

Brief facts of the case are that, an assessment orders came to be passed on 30/03/2022 u/s147 r.w. Section 144 of the Income Tax Act, 1961 ('Act' for short) by making certain addition. Aggrieved by the assessment orders, Assessee preferred an Appeal before the Ld. CIT(A) with a delay of 288 days in filing the First Appeal. The Ld. CIT(A) vide order impugned dated 30/03/2022, dismissed the First Appeal without condoning the above delays in filing the Appeal as there was no application for condonation of delay filed by the Assessee. The Assessee aggrieved by the order of the Ld. CIT(A), preferred the captioned Appeal.

The Ld. Counsel for the Assessee submitted that, though there was a reasonable cause to condone the delay in filing the Appeal, the Ld. CIT(A) dismissed the Appeal on delay in latches, thus sought for condoning the delay and allowing the present Appeal.

The Ld. Departmental Representative vehemently submitted that the Assessee has not filed any application to condone the inordinate delay of 288 days in filing the appeal before the Ld. CIT(A), since there is no sufficient cause explained to condone the delay in filing the Appeal, the Ld. CIT(A) has rightly dismissed the first appeal filed by the Assessee on delay in laches, thus, sought for dismissal of the present Appeal.

We have heard both the parties and perused the material available on record. The Ld. CIT(A) has not condoned the delay as the Assessee has not field the application for condonation of delay, accordingly dismissed the quantum Appeal. It is the case of the Assessee that the Ld. CIT(A) has not given opportunity of being heard to the Assessee to explain the delay. Considering the above facts and circumstances, we set aside the impugned order of the CIT(A) and remand the matter to the file of the CIT(A) with a liberty to the Assessee to explain the delay in filing the Appeal before the CIT(A) by way of application for condonation of delay and if such application is filed the CIT(A) is directed to decide the same in accordance with law. All the contention of the Assessee are kept open.

In the result appeal of the Assessee in ITA No.628/DEL/2026 is partly allowed for statistical purpose.

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 18/11/2025 for the Assessment Year 2017-18.

Since, we have restored the quantum appeal to the file of the CIT(A) and the result of the quantum appeal will be havingthebearing on the penalty, the issue involved in the present penalty Appeal is also restored to the file of the Ld. CIT(A) to decide the same afresh with liberty to the Assessee to raise all the contentions before the Ld. CIT(A).

In the result appeal of the Assessee in ITA No.629/DEL/2026 is allowed.