RAM AWADH CHAURASIA,GHAZIABAD vs. ITO WARD-2(2)(2), GHAZIABAD

None appeared on behalf of the assessee, despite issue of notice for hearing, hence, I am proceeding exparte qua the assessee after hearing the Ld. DR and perusing the records.

At the threshold, it is noted that in this case AO has passed the exparte order and Ld. CIT(A) has dismissed the appeal on account of delay of 427 days in filing the appeal before him, without going into the merits of the case. It is further noted that the delay before the Ld. CIT(A) was due to the fact that assessee has neither received any notice nor assessment order, due to change of his address. I find that reasonable cause has been attributed to the assessee for filing the belated appeal, before Ld. CIT(A), hence, the delay in filing the appeal before the Ld. CIT(A) is condoned. Also it is noted that there is delay in filing the appeal before the Tribunal and the reason thereof was that assessee aged about 77 years is suffering from a chronic medical condition (paralysis) and also his registered email address was not active and operational. Upon perusing the facts, I deem it fit and proper to condone the delay of 97 days before the Tribunal in filing the appeal.

Since the Ld. CIT(A) has dismissed the appeal on account of limitation, which has already been condoned by me in the preceding paragraph. Also it is noted that Ld. CIT(A) did not decide the appeal on merits. In view of the factual matrix and in the interest of justice, I remit back the issues in dispute to the file of the ld. CIT(A) with the directions to decide the same afresh by passing a speaking order. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings, to enable him to pass a speaking order in accordance with law.

In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the Open Court on 05.08.2025.