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Facts
The assessee filed an appeal against an exparte order by the NFAC for assessment year 2017-18. The appeal was filed with a delay of 10 days, which was condoned by the Tribunal. The assessee did not appear for the hearing.
Held
The Tribunal found that the appeal was time-barred by 10 days and condoned the delay. The Tribunal upheld the action of the CIT(A) in restoring the issue to the AO for fresh adjudication after providing an opportunity to the assessee.
Key Issues
Whether the appeal filed by the assessee was maintainable considering the delay and absence of appearance. Whether the action of the CIT(A) in restoring the issue to the AO was justified.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLE
Rajender Singh, vs. ITO, Ward-1, Karnal Village VPO Bhaini Lkalan, Tehsil Nilokheri, Karnal-132001 Haryana-132001 (PAN: BTEPS3780H) (Appellant) (Respondent) Appellant by : None Respondent by : Shri Sangeet Bansal, Sr. DR. Date of Hearing 05.08.2025 Date of Pronouncement 05.08.2025 ORDER This appeal has been filed by the Assessee against the order dated 13.03.2025 passed by the NFAC, Delhi for the assessment year 2017- 18.
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.
Upon careful consideration, it is noted that the appeal is time barred by 10 days, thus the same is condoned as the delay relates to a very short span of period. I find that AO has passed the exparte order in this case and in appeal Ld. CIT(A) has restored the issue to the file of the AO to decide the same afresh in accordance with law taking additional evidences / facts on record and provide opportunity of being heard to the assessee. In view of the factual matrix, I am of the view that Ld. CIT(A) has rightly restored the issue in dispute to the file of the AO for fresh adjudication, after giving adequate opportunity of being heard to the assessee, which does not need any interference on my part, hence, I uphold the action of the CIT(A) and accordingly, dismiss the appeal of the assessee.
In the result, the Assessee’s appeal is dismissed. Order pronounced in the Open Court on 05.08.2025.