Held that since the CIT(A) has decided the issue on merit, it is deemed or implied that the CIT(A) has condoned the delay in filing the appeal and admitted the appeal for adjudication; therefore, the delay in filing the appeal before the CIT(A) is condoned for all assessment years. Followed, Vijayeswari Textiles Ltd. v. CIT (2002) 256 ITR 560 (Mad)(HC) and Nafees Sulatana v. ITO (ITA No. 642/Hyd/ 2025, dt. 28th April, 2025) (AY 2016-17 to 2021-22)
The Zoos & Parks Authority Of Telangana v.Dy.CIT (E) (2025) 236 TTJ 117/ 174 taxmann.com 1136 (Hyd) (Trib)
S. 250: Appeal-Commissioner (Appeals)]-Procedure-Condonation of delay-Refusal to condonation of delay and decision on merits-Once the appeal is not admitted on account of delay, the CIT(A) cannot proceed to decide the issue on merit-When CIT(A) has decided the issue on merit despite the delay in filing the appeal, it is deemed or implied that the CIT(A) has condoned the delay in filing the appeal and admitted the appeal for adjudication. [S. 249(3), 251, 253]
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