DHARM PAL,ROHTAK, HARYANA vs. ITO WARD-1 , SONIPAT

The captioned appeal has been filed by the assessee seeking to assail the First Appellate order dated 22.01.2025 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.NFAC/2011-12/10027240 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 13.12.2019 passed u/s 147/144 of the Act pertaining to assessment year 2012-13.

At the time of hearing, no one appeared on behalf of the assessee.

From the perusal of the appellate order, it is found that Ld. CIT(A) has refused to condone the delay of 328 days in the filing of appeal. The assessee has not been able to show any “sufficient cause” for not presenting the appeal within the said prescribed period. 4. We have heard the contention of Ld.Sr.DR for the Revenue and perused the material available on record. Before Ld.CIT(A), assessee has not filed any petition for condonation of delay in filing the appeal, nor reason for delay were explained. Under these circumstances and in the interest of justice, one more opportunity is provided to assessee to explain the reasons for delay in filing the Page | 1 appeal by filing petition for condonation of delay before Ld.CIT(A) who after considering the application of assessee, decide the same and if delay is condoned, decide the issues raised in appeal as per law. With these directions, appeal of the assessee is remand back to the file of Ld.CIT(A). 5. In the result, the captioned appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 14.05.2025. Sd/- Sd/-