ITAT Emphasises Fair Hearing, Gives Assessee Another Chance Before CIT(A)

ITAT granted relief to the assessee by giving another opportunity to pursue appeals before the CIT(A).

The present case has been filed by Varsha Dilip Dhruv against the Deputy Commissioner of Income Tax, challenging the separate impugned orders of even date 29/08/2025 passed by CIT(A) under section 250 of the Income Tax Act.

Background of the case

Previously, the CIT(A) dismissed the appeal of the assessee against the separate orders only on the ground of the delay.

Being aggrieved by the decision. The assessee approached the ITAT. During the hearing, the AR argued that a detailed affidavit had already been filed explaining the delay. It was also pointed out that in a similar case involving a partnership firm named Dhruv Enterprise, where the taxpayer and her husband are partners, the same CIT(A) had condoned the delay for similar reasons on November 27, 2024.

The lawyer argued that since all the appeals were filed around the same time and the delay occurred for identical reasons, the assessee believed that the delay would be condoned in all cases.

After considering both sides, the ITAT held that, in the interest of justice, the taxpayer should be given one more opportunity. The Tribunal set aside the earlier orders and sent the matter back to the CIT(A) for fresh consideration.

The ITAT also directed the CIT(A) to reconsider the request for condonation of delay and also to examine the earlier order passed in the case of Dhruv Enterprise. The taxpayer has also been directed to update her email address and attend all future hearings without fail.

ITAT stated that “No order shall be passed without affording reasonable and adequate opportunity of hearing to the parties”.

As a result, all the appeals have been allowed for statistical purposes.