ESAV INDIA LTD.,TIRUVALLUR vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 20.06.2025 for Assessment Year 2018-19.

Brief facts of the case are that the AO made addition of Rs.47,08,94,660/- u/s.115JB of the Act. Aggrieved by the addition, the assessee filed appeal before the ld. CIT(A). However, before the ld.CIT(A), assessee didn’t appear, hence the ld.CIT(A) dismissed the appeal in limine on account of delay of 55 days. Hence, assessee is further in appeal before us.

Before us also, the ld. Counsel submitted that while adjudicating the matter the ld. CIT(A) has not considered the appeal on merits and did not condone the delay. He further pleaded for one more opportunity to plead the case before the CIT(A). The Ld. Addl. CIT-DR pleaded for dismissal of the appeal on the ground that the assessee has not satisfied the reasons for delay in filing appeal before the CIT(A).

We have gone through the orders of lower authorities and submission addressed by the ld. Departmental Representative. We are of the considered view that in the interest of justice, assessee should be given one more opportunity before the ld.CIT(A) to plead and file all relevant evidences/documents to prosecute its case. We also condone the delay of 55 days in filing appeal before the CIT(A) as reasons given are reasonable. Therefore, in the light of aforesaid factual position, we deem it fit to set aside the appeal to the file of the ld.CIT(A) for de novo adjudication of appeal on merits. The Ld.CIT(A) who shall proceed for de novo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which, the Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.