SATISH KUMAR,DELHI vs. ITO WARD-65(2), DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2014-15
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
06.01.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi.
On hearing both the sides, we find that the assessee’s appeal has been dismissed by not condoning the delay. After taking into account the impugned order of the NFAC, we find that in para 2, the NFAC observes as follows:- “2. The assessee’s request for condonation of delay is rejected as the reasons stated by him for condoning the delay is not satisfactory.” 2
Apparently, the NFAC has not given any reasoned findings taking into account the period of delay or the reason cited. At the same time, we find that the NFAC has also not adjudicated the appeal on merits. This procedure is not known to law.
In the light of the above, we set aside the impugned order of the NFAC with the directions to give the assessee adequate opportunity of hearing on the application for condonation of delay and, thereafter, based upon the adjudication of the same to pass further orders as per law. The appeal is allowed for statistical purposes only.
Order pronounced in the open court on 24.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 24th June, 2025. dk