KANAIYALAL LABHUBHAI NAROLA,SURAT V. ACIT CIRCLE 3(2), SURAT

ITA 424/SRT/2025

AI Insights

The case involves appeals by Kanaiyalal Labhubhai Narola against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Years 2014-15 and 2015-16. The primary issue was the CIT(A)'s refusal to condone the delay in filing the appeals, which were dismissed without merit discussion. The Tribunal found that the delays were minimal (2 and 49 days) and there was sufficient cause for the late filing. Consequently, the Tribunal set aside the CIT(A)'s orders and remanded the case for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830813 (ITAT-SURAT)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 09-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: SHAUNAK ZHAVERI
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 422 & 424/SRT/2025 (Assessment Years: 2014-15 & 2015-16) Kanaiyalal Labhubhai Narola, A/B/17, Nirmal Park Soceity, Katargam, Suart - 395004 [PAN: AAJPN9673M] Vs. ACIT, Circle – 3(2), Surat (Appellant) .. (Respondent) Appellant by: Shri Shaunak Zhaveri, AR Respondent by: Shri Mukesh Jain, CIT-DR Date of Hearing 23.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: These appeals have been filed by the assessee against the common order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 10.02.2025 under section 250 of the Income-tax Act, 1961 [in short, “the Act”] for the Assessment Years 2014-15 and 2015-16 respectively. 2. We heard both the parties and perused the materials available on record. The CIT(A) has refused to condone the delay and dismissed both appeals without discussing the appeals on merit. The discretion to condone the delays has to be exercised judicially based upon the facts and circumstances of the case. In absence of proper explanation and reasons, without being supported by proper evidence, the appeals were dismissed by the Ld. CIT(A) without merit of the case. We note that the delay was only 2 and 49 days and there was ‘sufficient cause’ for not presenting the appeals to CIT(A) within the prescribed period. Before us, the Ld. Counsel for Printed from counselvise.com ITA Nos.422 & 424/Srt/2025 Asst. Years: 2014-15 & 2015-16 - 2– the assessee prayed that one more opportunity may be granted to the assessee to furnish all necessary details, clarifications and explanations before the Ld. CIT(A). We, therefore, set aside the orders of Ld. CIT(A) and restore the matter to Ld. CIT(A) for fresh adjudication after giving reasonable and sufficient opportunity of being heard to the assessee. The assessee is directed to furnish all the details and explanations before the Ld. CIT(A) without seeking unnecessary adjournments. 3. In the result, the appeal of the assessee is allowed for statistical purposes. The orders are pronounced in the open Court on 23.01.2026. Sd/- Sd/- (SUCHITRA R. KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Surat; Dated 23.01.2026 **SAMANTA आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण/ DR, ITAT, Surat 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, // TRUE COPY // सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Surat Printed from counselvise.com "