ITAT Remands Back Appeal to CIT(A) u/s 249(3), Citing Delay in Filing Appeal Not a Valid Ground for Dismissal

The ITAT remanded an appeal back to the CIT(A) under Section 249(3) of the Income Tax Act, stating that the delay in filing the appeal was not a valid reason for dismissal. The bench held that the failure to file an appeal on time could be excused under certain conditions, such as the assessee demonstrating reasonable cause. The tribunal emphasized that procedural delays should not automatically result in dismissal, and the matter should be considered on its merits. The ruling underscores the importance of providing a fair opportunity for taxpayers to contest issues in a timely manner.