AMIT DAS,HOJAI, ASSAM vs. INCOME TAX OFFICER, WARD-NAGAON, NAGAON

PER BENCH:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 28.12.2023 for the AY 2018-19. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 470 days. At the time of hearing, the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld.
Amit Das; A.Y. 2018-19

D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and, hence, we condone the delay and admit the appeal for adjudication.
3. The learned Authorized Representative of the assessee stated that the impugned order was passed by learned CIT (A), dismissing the appeal, without considering the contention of the assessee, without deciding the issues on the merit of the case. Therefore, instant appeal may be set aside to the file of the CIT (A) with a direction to re-examine the issue afresh after giving proper opportunity to the assessee to present his case before learned CIT (A) and adjudicate the matter on the merits of the case.
4. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.
5. We after hearing the submission of the parties and perusing the material available on record, we find that impugned order passed by NFAC was upheld by the ld. CIT(A) without looking into the merits of the case by simply dismissing the appeal of the assessee. We therefore, feel it necessary and in the larger interest of justice and being fair to both the parties, to restore the appeal to the file of the ld. CIT (A) for necessary re-adjudication for which reasonable opportunity to be provided to the assessee. It is further clarify that assessee should also not seek any adjournments unless otherwise required for reasonable cause. The appeal of the assessee is allowed for statistical purposes.
Amit Das; A.Y. 2018-19

Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:

BY ORDER,//

Sr. Private Secretary/ Asst.