SUPERIOR METAL OVERSEAS,MORADABAD vs. ASSESSMENT UNIT, ASSESSMENT UNI OF INCOME TAX DEPARTMENT DELHI

This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A) in short], in Appeal No. NFAC/2019-20/10234600 dated 24.12.2024 passed u/s 250 of the Income Tax Act, 1961 for Assessment Year 2020-21.

From the perusal of the appellate order, it is found that ld. CIT(A) has not admitted the appeal as the appeal was filed delay by Superior Metal Overseas vs. Assessment Unit 170 days before the Ld. CIT(A). The reasons given in delay condonation petition was that counsel who represented the assessee was directed to prepare the appeal, however, the said counsel got stuck up and forget to file the appeal. When assessee enquired about the status of appeal, it has come to its knowledge that appeal was not filed. Therefore, assessee immediately take necessary action and filed the appeal. In this process, the appeal was filed delayed before the Ld. CIT(A) by 170 days. The reason being sufficient and beyond the control of assessee, therefore, it was prayed before the Ld. CIT(A) to condone the delay and decide the appeal on merits. Further, it is seen that despite of issue of several notices, assessee has failed to make any compliance before the Ld. CIT(A).

Under these circumstances and the interest of justice, we find that the reason given by the assessee for delay in filing in first appeal has sufficient cause, thus, we condoned the delay in filing the appeal before the Ld. CIT(A). As the Ld. CIT(A) has not decided the appeal of the assessee on merits, therefore, all the issues are restored back to the file of Ld. CIT(A) to decide the same on merits after providing reasonable opportunities of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings and filed the necessary replies within this time limit provided by the Ld. CIT(A). With this directions, appeal of the assessee is allowed for statistical purposes.