AVKASH RAMESHCHAND JAIN,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

On hearing both the sides, we find that the assessee’s appeal before this Tribunal is filed with delay of five days for which an application for condonation of delay has been filed asserting that as assessee was suffering from ill health in the month of January. There was a delay of five days in filing the appeal before this Tribunal. However, it comes up that the assessee’s appeal before Ld. First Appellate Authority was also filed with delay of four days and for which the assessee had asserted the reason was illness of counsel of the appellant.

We find that National Faceless Appeal Centre, (“NFAC") has dismissed the appeal of the assessee without condoning the delay and further has also made observations on merits of the case. Ld. Counsel has further submitted that in fact the assessee had raised legal ground by relying on decision of Hon'ble Bombay High Court in the case of Hexaware Technologies Ltd. vs. Assistant Commissioner of Income Tax

Ld. DR has submitted after amendment in the Act w.e.f. 01.02.2026 the ground is not more applicable. After considering all the aspects, we are of the considered view that as the delay in filing of the appeal before this Tribunal or before the Ld. CIT(A) was not a very substantial period, the plea raised on ill health of assessee or counsel should reasonably be accepted. Accordingly, we condone the delay in filing the appeal before this Tribunal and so also before National Faceless Appeal Centre, Delhi.

However, we find that NFAC has proceeded to decide on merits also without deciding the legal issue and more so after dismissing the appeal for delay which is a procedure not known to law.

In the light of the aforesaid, we allow the appeal of the assessee here for statistical purposes and restore the issues

In the result, appeal of the assessee is allowed for statistical purposes.