RAJPAL,GHAZIABAD vs. ITO, WARD-2(2), GHAZIABAD

PER MANISH AGARWAL, AM :

The present appeal has been filed by the assessee seeking to assail the First Appellate order dated 04.12.2024 of Ld. Commissioner of Income Tax (A),
National Faceless Appeal entre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal
No.CIT(A), Ghaziabad/10968/2018-19 passed u/s 250 of the Income Tax Act,
1961 [“the Act”] arising from the assessment order dated 11.12.2018 passed u/s 147/144 of the Act pertaining to assessment year 2011-12. 2. The appeal, at the outset, from the perusal of the order of Ld.CIT(A), it is seen that the appeal of the assessee is dismissed in limine on account of the delay in filing the appeal before the Ld.CIT(A). The Ld.CIT(A) observed that the notice of demand was received on 12.02.2018 and the appeal is filed on 12.03.2019 thus, there was a delay of around more than 365 days in filing the appeal before the Ld.CIT(A). However, the assessee has not filed any application of condoantion of delay. The Ld.CIT(A) thus dismissed the appeal of the assessee in absence of application of condoantion of delay.
3. Before us, none appeared on behalf of the assessee. However, the assessee would not gain anything by filing the appeal belatedly. There is no malafide imputable to the assessee. It must be remembered that in every case of delay, there could be some lapse of litigant concern, that is not enough to turn down the plea and to shut the doors against him. Accordingly, in the interest of justice, one more opportunity is provided to the assessee to justify the delay in filing the appeal before the Ld.CIT(A) by filing the petition of condonation of delay explaining the sufficient and reasonable cause. In view of these findings, the matter is sent back to the file of the Ld.CIT(A) with a direction to the assessee to file the condonation application and the Ld.CIT(A) is also be directed to consider the said application sympathetically and decide as per law.
4. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 13.05.2025. (MAHAVIR SINGH)
VICE PRESIDENT

*Amit Kumar, Sr.P.S*