2026 (6) TMI 416

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....has been filed. The matter is heard after recording the submissions of the Ld. Sr. DR and on a careful perusal of the materials available on record. 3. At the very outset, it is noted that the Ld. CIT(Appeals)/NFAC had dismissed the appeal of the assessee in limine by not condoning the delay of 58 days. That as discernable from the order of the Ld. CIT(Appeals)/NFAC, no sufficient cause in accordance with Section 249(3) of the Income Tax Act, 1961 (for short 'the Act') has been stated by the assessee and hence, the appeal was dismissed as barred by limitation. The relevant paras of the Ld. CIT(Appeals)/NFAC's are as follows: "2.3 The delay cannot be condoned in a routine or casual manner and the appellant must demonstrate that i....

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..... Further, Sec. 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Sec. 251(1)(a) and (h) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance or annul an assessment and/or penalty. Besides Explanation to sub-s. (2) of s. 251 of the Act also makes it clear that while considering the appeal, the CIT(A) would be entitled to consider and decide any issue arising in the proceedings before him in appeal filed for its consideration, even if the issue is not raised by the appellant in its appeal before the CIT(A). Thus once an....

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....le on record before him. Further, we find that similar pronouncement has been provided by ITAT, DB Bench, Raipur in the case of Prabal Aadhar Seva Sansthan Vs. ITO (Exemption), Ward-1, Raipur (C.G.), ITA No. 553/RPR/2025, A.Y.2023-24, dated 13.11.2025 wherein it was held and observed as follows: "7. Considering the entire facts and circumstances, in the interest of substantive justice, we allow one final opportunity to the assessee to present relevant evidence/documents before the Ld. CIT(Appeals)/NFAC explaining the reasons for condonation of delay and after going through those evidences, the Ld. CIT(Appeals)/NFAC shall specifically decide whether such delay can be condoned as per Section 249(3) of the Act and then decide on merit....