ATUL AGARWAL,NEW DEVPURI BHATIPURA MEERUT vs. INCOME TAX OFFICER , MEERUT
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLEAsstt. Year : 2020-21
This appeal has been filed by the Assessee against the order dated 26.09.2024
passed by the NFAC, Delhi for the assessment year 2020-21. 2. None appeared on behalf of the assessee, hence, I am proceeding exparte qua the assessee, after hearing the ld. DR and perusing the records.
3. At the outset, it noted that there is a delay of 191 days in filing the appeal before the Tribunal and the delay was occurred due to death of the assessee’s counsel. In view of above, I am of the view that there is a reasonable cause for delay in filing the appeal, hence, the delay in dispute is condoned.
4. I have heard the Ld. DR and perused the records. It is noted that in this case
Ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution.
Ld. DR relied upon the orders of the authorities below. In view of the factual matrix
2 | P a g e 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, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings.
5. In the result, the Assessee’s appeal is allowed for statistical purposes
Order pronounced in the Open Court on 05.08.2025. (MAHAVIR SINGH)
VICE PRESIDENT
Date: 12.08.2025
SRBhatnaggar