Appeal Dismissed for Delay? ITAT Raipur Reiterates CIT(A)’s Duty to Examine Merits

Dilip Tripathi Vs ITO (ITAT Raipur) The Income Tax Appellate Tribunal (ITAT), Raipur Bench, in the case of Dilip Tripathi Vs ITO, allowed the assessee’s appeal for the Assessment Year 2015-16, setting aside the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi. The core issue before the Tribunal was the NFAC’s jurisdiction to dismiss an appeal in limine (at the threshold) solely on the ground of an inordinate delay, without examining the merits of the case. Condonation of Delay before ITAT At the outset, the assessee requested th...