RAVIKUMAR KRISHNAMURTHY,KOLAR vs. INCOME TAX OFFICER, WARD-1 , KOLAR

This is an a ppeal filed by the assessee against the order of the NFAC, Delhi vide order dated 20/12/2024 in DIN No.ITBA/NFAC/S/250/2024- 25/1071413225(1) for the assessment year 2017-18.

At the outset, we note that the assessee has filed an affidavit explaining the reasons for delay (140 days) in filing the present appeal. It is stated therein that the order passed under section 250 of the Act for AY 2017-18 by the NFAC was uploaded on the e-filing portal on 20.12.2024, but no intimation was received by the assessee. The assessee has explained that he had opted for service of notices by post in Form 35, but no such notice or order was ever received by post. It is Page 2 of 3 further stated that the assessee came to know of the dismissal of appeal only upon receipt of penalty notice dated 26.07.2025, thereafter he promptly approached his Auditor and took steps to file the present appeal before this Tribunal. Considering these facts, we are of the view that the delay is neither deliberate nor mala fide. We find that sufficient cause has been shown for not filing the appeal in time. Accordingly, the delay is condoned and the appeal is admitted for adjudication.

On merits, we note that the Hon’ble High Court, in the assessee’s own case in Writ Petition No. 22789/2020 (T-IT) dated 08.12.2022, had directed the Assessing Officer to afford a personal hearing to the assessee. However, as contended by the learned Authorised Representative, such personal hearing was not granted by the Assessing Officer while passing the impugned order. Having regard to the directions of the Hon’ble High Court and in the interest of justice, we consider it appropriate to set aside the impugned order and remit the matter back to the file of the Assessing Officer. The Assessing Officer shall grant due opportunity of personal hearing to the assessee and thereafter pass a speaking order in accordance with law. Hence, the ground of appeal