ASR FERRICTRADE PRIVATE LIMITED,DELHI vs. AO, DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
20.11.2024 of the Ld. Commissioner of Income-tax (Appeals).
Heard ld. DR and perused the record. None appeared for the assessee at the time of hearing. We find that before the CIT(A)/NFAC the appeal has been filed with a delay of 53 days for which the assessee had filed an application also seeking condonation of delay on the basis of severe illness of the director. Considering that the delay is not of a substantial period, the delay deserved to be 2
condoned. NFAC has failed to take a prudent approach to consider the application.
3. In the light of the aforesaid, we consider it an appropriate case to give the assessee an opportunity of hearing. The impugned order is set aside. Coding the delay, the issues on merits as well as on law are remitted to the files of the CIT(A)/NFAC to give a fresh notice of hearing and adjudicate the issues afresh as per law. The appeal is allowed for statistical purposes.
Order pronounced in the open court on 25.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 25th June, 2025. dk