ITAT Directs CIT(A) to Condone 46-Day Delay, Restore Appeal for Fresh Decision on Merits
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has allowed an appeal filed by Narayan Harichandra Waghmare for the assessment year 2015-16, but only for statistical purposes. The Tribunal directed the CIT(A) to condone the delay in filing the appeal and to decide the case on merits.
The assessee had filed an appeal before the CIT(A) but it was dismissed on the ground that it was filed with 46 days delay. The assessee explained the reasons for the delay and requested for condonation of the same.
The ITAT observed that the assessee had furnished sufficient cause for the delay. The Tribunal observed that substantial justice is more important than procedural delay and that an assessee would normally have no benefit from deliberately filing an appeal late.
The Tribunal also noted that the assessee had not appeared before it. An adjournment had earlier been sought by Mr. Ramesh Thete on April 20, 2026. When the matter was taken up again on June 17, nobody appeared for the assessee. On August 25, 2026, the assessee again remained absent and no further adjournment request was filed.
Despite the absence of the assessee, the Tribunal examined the records and heard the Departmental Representative. It concluded that the delay before the CIT(A) deserved to be condoned.
The ITAT therefore directed the CIT(A) to accept the appeal after condoning the delay and decide all issues on merits. The CIT(A) was also directed to give the assessee an opportunity of being heard.
The Tribunal made it clear that it had not examined the actual tax addition or other grounds on merits. Those grounds were therefore left undecided and will now be considered by the CIT(A).
The assessee has also been directed to submit all necessary documents before the CIT(A).
In the result, the appeal was allowed for statistical purposes, giving the assessee another opportunity to have the tax dispute decided on its merits.
Case citation: Narayan Harichandra Waghmare Vs ITO (ITAT Pune); ITA No.102/PUN/2026; 25/08/2026; 2015-16.
