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Facts
The assessee filed an appeal against the order of the CIT(A) which was passed ex-parte. There was a delay of 135 days in filing the appeal before the tribunal.
Held
The Tribunal condoned the delay and admitted the appeal. The Tribunal restored the appeal to the file of the CIT(A) for de novo adjudication, directing that the assessee be given a reasonable opportunity of being heard.
Key Issues
Whether the ex-parte order of the CIT(A) requires restoration for adjudication on merits? Whether the delay in filing the appeal before the Tribunal should be condoned?
Sections Cited
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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI M. BALAGANESH & SHRI S.S. VISWANETHRA RAVI
सुनवाईकीतारीख/Date of Hearing : 22.10.2025 घोर्णाकीतारीख/Date of Pronouncement: 24.10.2025 आदेश /O R D E R
PER M. BALAGANESH, AM :
This appeal by the assessee is filed against the order of the learned Commissioner of Income Tax (Appeal), NFAC, Delhi, (in short Ld.CIT(A) for the assessment year 2019-20, vide order dated 10.01.2025. 2.0. At the outset, we find there is a delay in filing of the appeal by the assessee by 135 days before us. Considering the reasons adduced in the condonation petition duly supported by an affidavit and evidences, we are ITA. No:2256/Chny/2025 inclined to condone the delay and admit the appeal of the assessee for adjudication.