Manish Kumar Jain Vs ITO (ITAT Raipur)
CIT(A) Cannot Dismiss in Limine for Delay Alone- ITAT Raipur Remands Appeals – Justice-Oriented Approach Needed – Technical Delay No Ground for Denial
Assessee filed three appeals before Raipur Bench against orders of CIT(A)/NFAC, Delhi dated 29.05.2025 & 21.06.2025. The appeals related to AY 2014-15 were initially delayed by 29 days, which Tribunal condoned since notices were wrongly routed through email despite the Assessee opting “No” in Form 35 for electronic communication. The Bench held such delay arose from technical defect in system & was not deliberate.
On merits, all three appeals involved dismissal by CIT(A)/NFAC in limine solely on ground of delay – 588 days in ITA 516, 409 days in ITA 517 & 351 days in ITA 518. Assessee explained delays occurred due to illness of accountant & lack of technical knowledge. However, CIT(A)/NFAC neither examined the sufficiency of cause u/s 249(3) nor enquired into genuineness of reasons, instead dismissed appeals outright without adjudicating merits.
Tribunal noted that CIT(A) is a quasi-judicial authority whose powers are co-terminus with AO & law does not permit dismissal of appeals merely for delay or non-prosecution. Reliance was placed on Bombay High Court in CIT Vs Premkumar Arjundas Luthra (HUF) (297 CTR 614), holding that once appeal is filed, CIT(A) must adjudicate merits with reasons u/s 250(6). Tribunal also cited Supreme Court in Raheem Shah & Anr. Vs Govind Singh & Ors. (CA No.4628/2023), which stressed justice-oriented approach in tax litigation rather than rigid technicality.
