2026 (8) TMI 886

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....erred challenging the order dated 24.12.2025 passed by the Income Tax Appellate Tribunal (hereinafter referred to as "the Tribunal"). 3. By the impugned order, the learned Tribunal affirmed the order dated 27.08.2025 passed by the Commissioner of Income Tax (Appeals) (hereinafter referred to as "the CIT (Appeals)"), whereby the appeal preferred by the appellant was dismissed on the ground that it was barred by limitation. 4. The appeal before the CIT (Appeals) was filed with a delay of 570 days, i.e., approximately 18 months. The explanation offered by the appellant for the delay was that he had not been served with a copy of the assessment order dated 01.12.2023 and that he came to know of the said assessment order only when recovery....

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....stand vitiated. According to the appellant, had the CIT (Appeals) examined this aspect, the assessment order under challenge could not have been sustained. Instead, the appeal came to be dismissed solely on the technical ground of delay of 570 days. 8. Learned counsel for the appellant, therefore, submits that, subject to any condition that this Court may impose, one opportunity be granted to the appellant to contest the matter on merits before the CIT (Appeals), so that the legality of the reassessment proceedings as well as the assessment order may be adjudicated in accordance with law. 9. Per contra, learned Senior Standing Counsel appearing for the Income Tax Department opposes the appeal contending that a delay of 18 months is su....

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....n technical grounds. 12. Another aspect which prima facie emerges from the record is that the notice under Section 148 appears to have been issued on 29.04.2022, whereas, according to the appellant, it ought to have been issued on or before 31.03.2022. Learned Senior Standing Counsel for the Department has not been able to furnish any satisfactory explanation, at this stage, with regard to the said contention. 13. If the aforesaid contention is ultimately found to be correct, the very initiation of the reassessment proceedings may stand vitiated. This aspect has not been examined either by the CIT (Appeals) or by the Tribunal, both of which confined themselves to the question of limitation and rejected the appellant's case primari....