ITAT Remands Reassessment Case for Fresh Adjudication :

The assessee is Ajay Kumar Jain who challenged an assessment order dated 6 March 2024, passed under Section 147 read with Section 144B of the Income Tax Act, 1961, for Assessment Year 2019–20, wherein certain additions were made to his income. Aggrieved by the assessment order, the assessee filed an appeal before the CIT(A) with a delay of approximately 54 days. However, the CIT(A), through an order dated 25 February 2026, dismissed the appeal without condoning the delay. 

Before the Tribunal, the assessee contended that he could not make proper compliance before the CIT(A) due to the circumstances explained in his condonation application. It was further submitted that the CIT(A) had failed to adjudicate all the grounds of appeal and had passed an ex parte order in violation of the principles of natural justice.

The Tribunal observed that although an assessee is expected to file an appeal within the prescribed time, a delay arising from bona fide circumstances beyond the assessee’s control may constitute sufficient cause for condonation. Considering the circumstances explained by the assessee, particularly the medical ailments suffered by his child and the resulting lack of awareness regarding the assessment proceedings, the Tribunal held that the delay deserved to be condoned.

Accordingly, the Tribunal condoned the delay of 54 days in filing the first appeal before the CIT(A) and remanded the matter to the AO for fresh assessment.