Rajesh Kumar Singhania HUF Vs ITO (ITAT Raipur)
CIT(A) Cannot Dismiss Appeal Only for Delay – Order Set Aside Matter Remanded for Fresh Adjudication – ITAT Raipur
The ITAT Raipur allowed the assessee’s appeal for statistical purposes and held that CIT(A)/NFAC erred in dismissing the appeal in limine merely on the ground of delay without adjudicating the issues on merits. The Tribunal observed that appellate authorities are bound u/s 250(4) & 250(6) to examine the case and cannot reject appeals solely on limitation without proper enquiry.
Relying on Bombay High Court ruling in Premkumar Arjundas Luthra (HUF), it reiterated that CIT(A) has no power to dismiss appeals for non-prosecution or delay alone and must pass a reasoned order after considering evidence. The Tribunal granted one final opportunity to the assessee to explain the reasons for delay under section 249(3) and directed CIT(A) to decide condonation first and then adjudicate the appeal on merits.
Accordingly, the impugned order was set aside and the matter remanded to CIT(A)/NFAC for fresh decision in accordance with law after granting reasonable opportunity of hearing.
FULL TEXT OF THE ORDER OF ITAT RAIPUR
The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 15.09.2025 for the assessment year 2018-19 as per the grounds of appeal on record.
