SHAHAALAM,BULANDSAHAR vs. ITO WARD 2(3)(1), BULANDSAHAR U.P.
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLEAsstt. Year : 2016-17
This appeal by the assessee is emanating from the order of the NFAC, Delhi dated 18.06.2025 relating to assessment year 2016-17. 2. None appeared on behalf of the assessee, despite issue of notice of hearing, hence, I am proceeding exparte qua the assessee, after hearing the ld. DR and perusing the records.
3. I have heard the Ld. DR and perused the records. Upon careful consideration, I find that AO has passed the exparte order u/s. 144 of the Act and also Ld. CIT(A) has dismissed the appeal on account of limitation for not filing the appeal before the Ld. CIT(A). After perusing the records, I am of considered view that delay in dispute in filing the appeal before the CIT(A) needs to be condoned.
Hence, I condone the same. It is also noted that Ld. CIT(A) has not discussed the issues on merits. Hence, in the interest of justice, I remit back the issues in dispute
2 | P a g e to the file of the AO for fresh adjudication, with the directions to consider each and every aspect of the matter, after giving adequate opportunity of being heard to the assessee, for which ld. DR has no objection.
4. In the result, the Assessee’s appeal is allowed for statistical purposes
Order pronounced in the Open Court on 07.08.2025. (MAHAVIR SINGH)
VICE PRESIDENT
Date: 19.08.2025
SRBhatnaggar