Sanjay Kumar Gupta Vs. ITO, Ward-4(1), Raipur (C.G.)

Parties Involved

Facts Summary

The present appeal preferred by the assessee Sanjay Kumar Gupta emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 10.07.2026 for the assessment year 2019-20. The Ld. CIT(Appeals)/NFAC dismissed the appeal of the assessee in limine by not condoning the delay of 211 days. The Ld. Sr. DR conceded that the matter may be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law after considering the delay aspect in interest of substantive justice.…

Legal Issues

• 1. Whether the Ld. CIT(Appeals)/NFAC had the power to dismiss the appeal in limine on the ground of delay without referring and discussing the contents available on record before him?
• 2. Whether the assessee should be given one final opportunity to present relevant evidence/documents before the Ld. CIT(Appeals)/NFAC explaining the reasons for condonation of delay?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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