REETA DEVI,FARIDABAD vs. ITO WARD -2(1), FARIDABAD
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2020-21
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
07.03.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi.
None appeared for the assessee during the hearing. Heard and perused the records. We find that although the assessee has raised issues on merits before the NFAC, the appeal has been dismissed in limine without condoning the delay of 87 days. We further find that the assessee was not show-caused for the same. The NFAC as the First Appellate Authority is supposed to pass orders as a quasi 2
judicial authority. If the appeal was filed belatedly, then, an explanation could have been sought from the assessee and the assessee could have been given an opportunity to file an application for condonation of the delay. However, the NFAC has straightaway dismissed the appeal without condoning the delay which apparently was not of a substantial period. Thus, the assessee requires to be given an opportunity to contest on merits. The appeal is allowed for statistical purposes to give an opportunity of hearing to the assessee including an opportunity to file an application for condonation of delay and to pass an order afresh as per law.
Order pronounced in the open court on 24.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 24th June, 2025. dk