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Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre (NFAC), which was barred by limitation. The assessee sought condonation of delay, which was granted. The primary issue raised was that the NFAC order was passed without considering the assessee's contentions.
Held
The Tribunal found that the impugned order was passed by NFAC without looking into the merits of the case, simply dismissing the appeal. Therefore, in the interest of justice, the matter was restored to the file of the CIT (A) for fresh adjudication.
Key Issues
Whether the appeal should be condoned for delay and whether the CIT(A)'s order was passed without adjudicating on the merits of the case.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
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 04.03.2025 for the AY 2016-17.
At the outset, we note that the appeal of the assessee is barred by limitation by 37 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. 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 adjudicate the appeal.
At the outset, the learned Authorized Representative of the assessee stated that the impugned order passed by learned CIT (A), Kolkata, without considering the contention of the assessee, by simply dismissing the appeal of the assessee without adjudicating on the 3.1. On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.
3.2. We after hearing the submission of the parties and perusing the material available on record, we find that instant impugned order passed by NFAC was dismissed 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, deem it appropriate to restore the issue raised on merits to the file of the ld. CIT (A) for necessary adjudication after reasonable opportunity is provided to the assessee to furnish evidences before the ld. CIT (A) to prove the expenditure including the source of expenditure incurred by the assessee on building.It is further clarified that assessee should also not seek any adjournments unless otherwise required for reasonable cause.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15.12.2025.