SUMER CHAND GUPTA,DELHI vs. ITO WARD 35(5) , CIVIC CENTRE
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANSumer Chand Gupta, vs.
PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT (A)] dated 02.08.2024 for Assessment Year 2017-18. 2. At the time of hearing, none appeared on behalf of the assessee and ld. DR of the Revenue brought to our notice that assessee has filed the appeal before the ld. CIT (A) with a delay of 406 days. It is brought to our notice that ld. CIT (A) has not condoned the abovesaid delay and he supported the non-
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condonation of delay due to inordinate delay in filing the appeal before ld.
CIT (A).
3. After going through the orders of the lower authorities, for the sake of overall justice, we are inclined to remit this issue back to the file of ld. CIT (A) after hereby condoning the delay. It is directed to ld. CIT (A) to decide the issue on merit after giving proper opportunity of being heard to the assessee.
4. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 26TH day of June, 2025
after the conclusion of the hearing. (SATBEER SINGH GODARA)
ACCOUNTANT MEMBER
Dated : 26.06.2025
TS