SIR CHHOTU RAM EDUCATIONAL TRUST,GHEVRA ROAD KAJHAWLA vs. ITO(EXEMPTION), ROHTAK
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2017-18
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
18.02.2025 of the Ld. Commissioner of Income-tax (Appeals).
At the time of hearing, it came up that the NFAC has dismissed the appeal of the assessee by not condoning the delay of 209 days. The ld. AR has relied the copy of an affidavit placed on pages 29-32 of the paper book whereby 2
Shri Satyapal Dabas, Chartered Accountant representing the assessee has admitted that due to rush of work he had forgotten to file the appeal of the assessee though he had instructions for filing the appeal.
In the light of the aforesaid, there can be no more justified reason if the reason for dealy is accepted by the authorized representative himself. We consider it an appropriate case where delay should have been condoned by the NFAC. Accordingly, we allow the appeal. The delay stands condoned. The impugned order of the ld.CIT(A) is set aside. The issues on merits as well as on law, if any, raised by the assessee shall be decided by the NFAC, after giving due notice of hearing to the assessee.
Order pronounced in the open court on 24.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 24th June, 2025. dk