UMAXE PROJECT,DELHI vs. ASSESSING OFFICER, NFAC DELHI

आदेश / ORDER PER AMITABH SHUKLA, AM This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), New Delhi, dated 22.01.2026 arising out of assessment order dated 17.01.2025 passed under section 147 r.w.s. 144 r.w.s. 144B for the Assessment Year 2019-20. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. At the outset the Ld. Counsel for the assessee Shri Prakash Sinha, informed that the Ld. First Appellate Authority has passed an ex-parte order thereby confirming the assessment order u/s 147 r.w.s. 144 r.w.s. 144B dated 17.01.2025 and that the appeal was dismissed for being filed late without any justified grounds. It was pleaded that the assessee had committed delay of 09 days and for which it had justified grounds. Before the Ld. CIT(A) the assessee had tried to justify the delay also on account of technical glitches in the Income-tax e-filing portal, which were beyond the control of the assessee. It was argued that the CIT(A) has not given any decision on the merits of the case. The Ld. Counsel accordingly submitted the matter may be restored to Ld. CIT(A) for re- adjudication on its merits by condoning the delay and that it shall make full compliance to the notices of Ld. CIT(A). 3. The Ld. DR while relying upon the order of the lower authorities did not tender any serious objection to the proposal. It is also not the case of the Revenue that the impugned order of ld. CIT(A) is ex-parte. 4. We have heard the rival submissions in the light of material available on records. It is trite law that no litigant benefits by non-prosecution of its case. We find sufficient force in the pleadings of the assessee as to why it could not file its appeal in time, before the Ld. First Appellate Authority. We are therefore of the view that ends of justice would be met if the case is set aside to the file of the Ld. CIT(A) to condone the delay of 09 days in filing of appeal in this case and for re- adjudication after giving opportunities of being heard to the assessee and to pass a speaking order. The assessee shall be bound to comply to all the notices and details called by the Ld. CIT(A). Any non-compliance from the assessee side shall be adversely viewed. Accordingly, we set aside the order of the Ld. First Appellate Authority and direct him to re-adjudicate the matter de novo in accordance with law. Accordingly, the grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29th June, 2026. Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.06.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,