SNEHA SAXENA,DELHI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, ONLINE

PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 576/Del/2025 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024-25/1070905779(1) dated 05.12.2024 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 12.09.2022 by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’). 2. At the outset, we find that the Learned NFAC had not admitted the appeal since there was a delay in filing of appeal by 398 days by the assessee before the Learned NFAC. Considering the reasons adduced in the condonation petition, in the interest of substantial justice, we direct Sneha Saxena the Learned NFAC to condone the delay and admit the appeal of the assessee for adjudication. Accordingly, the entire appeal is restored to the file of Learned NFAC for denovo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with Learned NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 14/05/2025. - - (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER

Dated: 14/05/2025
A K Keot