SUSHIL MANOHAR AGARKAR,MUMBAI vs. ITO 23(1) (3), MUMBAI

This appeal in A.Y.2011-12 arises out of the order by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in Order No.ITBA/NFAC/S/250/2021-22/1034652298(1) dated 05/08/2021 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 24/03/2014 by the ld. ITO-23(1)(3), Mumbai (hereinafter referred to as ld. AO).

At the outset, we find that the ld. CIT(A) had not condoned the delay of 24days in filing of appeal by the assessee before him. We find that the assessee had challenged this action vide Ground No.1 before us. We find that assessee had also filed an affidavit explaining the reasons for the delay of 24 days. In these circumstances, we deem it fit and appropriate to remand this appeal to the file of ld CIT(A) with a direction to condone the delay and adjudicate the appeal denovo, in accordance with law. Accordingly, the Ground No.1 raised by the assessee are allowed for statistical purposes.

The other grounds raised by the assessee are also remanded back to ld. CIT(A) for adjudication of the issues on merits in accordance with law. The assessee is at liberty to furnish fresh evidences, if any, in support of his contentions, before the ld. CIT(A).

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