SUMAN YADAV,GURGAON vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

Heard and perused the record. Amongst other grounds on merit, the assessee has raised a ground that opportunity of hearing was not given by NFAC and the appeal was dismissed without condoning the delay which was sufficiently explained. 3. The ld. DR has opposed the claim of the assessee that the delay was sufficiently explained. However, we find that this is a case of an individual who is a women. The assessment was completed u/s 144 r.w.s. 144B of the Act by making an addition denying the benefit of exempt income claimed on enhanced compensation. The assessee had claimed before the NFAC that she was not aware of the proceedings at any stage. The ld. AR has submitted that the notices were issued to a wrong address and before the NFAC while moving the application for condonation of delay similar assertion was made and it appears that without making any factual inquiry and discussion on the averments of the assessee that notices were not duly served, merely considering the delay to be too long, the delay was not condoned. 4. We find that the claim of the assessee who is a women deserved to be considered sympathetically though the delay was for a substantial period. However, the facts of wrong addresses being mentioned as asserted needed more detailed inquiry.

Now, the ends of justice will be met by restoring the issue on merit to the AO. Accordingly, the relevant ground is sustained. The appeal of the assessee ITA No.2325/Del/2024 is allowed for statistical purposes. The impugned assessments and consequential order of the NFAC are set aside. The issues on merits are restored to the files of AO to give fresh opportunity of hearing to the assessee both by postal and electronic means and decide the issue afresh. 6. Consequently, the penalty proceedings deserves to be set aside. The appeal in ITA No.2326/Del/2024 stands allowed.