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Facts
The assessee filed an appeal before the CIT(A) with a delay of 140 days. The CIT(A) did not condone the delay, and the assessment was completed under section 144/147 due to non-cooperation. The assessee has filed the present appeal against this order.
Held
The Tribunal condoned the delay and remitted the issue to the Assessing Officer to decide the matter on its merits after providing the assessee with a proper opportunity of being heard.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned and the matter should be decided on merit.
Sections Cited
144, 147, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
(Assessment Year: 2018-19) Pushpa Pahuja, vs. ITO, Ward 3 (1), B-16/24, DLF Phase – 1, Haryana. Gurgaon – 122 001 (Haryana). (PAN : ALLPP1990N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Varun Goel, CA REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 25.06.2025 Date of Order : 25.06.2025 O R D E R
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 25.12.2024 for Assessment Year 2018-19.
At the time of hearing, it is brought to our notice that assessee has filed the appeal before the ld. CIT (A) with a delay of 140 days. It is brought to our notice that ld. CIT (A) has not condoned the abovesaid delay. It is also brought to our notice that the assessment was completed under section 144/147 of the Income-tax Act, 1961 (for short ‘the Act’) due to non- cooperation of the assessee.
After considering the submissions of the assessee, for the sake of overall justice, we are inclined to remit this issue to the file of Assessing Officer after condoning the delay. It is directed to Assessing Officer 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.