NISAR AHMAD,BULANDSAHAR vs. INCOME TAX OFFICER WARD 2(3)(1) BULANDSHAHAR, BULANDSHAHAR
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 07.03.2025 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. At the threshold, it is noted that there is delay of 19 days in filing the appeal before the Tribunal. After perusing the records, I am of the considered view that reasonable cause has been attributed to the assessee for delay in dispute in filing the appeal, hence, the same is condoned.
4. 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 2 | P a g e also Ld. CIT(A) has not discussed the issues on merits, rather he dismissed the appeal in the absence of records and evidences. Hence, in the interest of justice, I remit back the issues in dispute to the file of the AO for fresh adjudication, with the directions to consider all the evidences, after giving adequate opportunity of being heard to the assessee, for which ld. DR has no objection.
5. 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: 19.8.2025
SRBhatnaggar