RAMAN KUMAR,NEW DELHI vs. INCOME TAX OFFICER WARD 62(2), DELHI, DELHI

At the outset, the ld. AR has pointed out that there was a delay in filing the appeal before the Tribunal for which an application has been filed for condonation of the delay. Considering that the assessee is an individual and has sought condonation of delay on the basis of the ill health of his father which is supported by affidavit and medical record, the delay is condoned and the appeal is admitted for hearing. 2

It comes up that the ld.CIT(A) has dismissed the appeal on the basis of non-compliance of conditions mentioned u/s section 249(4)(b) of the Act in a summary manner. However, it is a case of non-filing of the return by the assessee. The ld.CIT(A) mentions that the assessee was called upon to explain the same by notice dated 12.09.2024, but, no response was filed. The ld. AR has submitted that no notice was received. As the impugned order is silent about the manner and mode of service of the notice to the knowledge of the assessee, we consider it an appropriate case to restore the issues on merits as well as on law to the files of the ld.CIT(A) who shall give adequate notice of hearing to the assessee and proceed to decide the appeal in accordance with law. The impugned order is set aside. The appeal is allowed, for statistical purposes only.