Abu Hossen Gazi vs. ITO Ward 50(1)

Parties Involved

Facts Summary

This case involves an appeal by the assessee, Abu Hossen Gazi, against the order of the National Faceless Appeal Centre, Delhi (CIT(A)) dated 31.12.2025 for the Assessment Year 2016-17. The assessee's counsel argued that the CIT(A) dismissed the appeal in limine without condoning a delay of 274 days, which was due to bonafide and genuine reasons. The counsel further submitted that the order violated the principles of natural justice and fair play. The assessee's case was not properly represented before the Assessing Officer (AO). The Department's counsel did not object to the submission.…

Legal Issues

• 1. Whether the delay of 274 days in filing the appeal was bonafide and genuine?
• 2. Whether the order passed by the CIT(A) violated the principles of natural justice and fair play?

Judgment Outcome

Decided in favour of Assessee.

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