HUKAM SINGH,GURGAON vs. INCOME TAX OFFICER, GURGAON
Income Tax Appellate Tribunal, DELHI BENCH “SMC’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLEAsstt. Year : 2017-18
This appeal by the assessee is emanating from the order of the NFAC, Delhi in Appeal No. ITBA/NFAC/S/250/2024-25/1071027927(1) order dated 09.12.2024. 2. None appeared on behalf of the assessee, despite issue of notice for hearing, hence, I am proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records.
3. I have heard the Ld. DR and perused the records. It is noted that in this case
AO has passed the exparte assessment order u/s. 147 read with section 144 and Ld.
CIT(A) has dismissed the appeal of the assessee on account of delay of 18 days in filing the appeal before him due to new Chartered Accountant of the assessee and even otherwise, the Ld. CIT(A) has not decided the appeal on the merits of the 2 | P a g e case. In view of the factual matrix and in the interest of justice, I first condone the delay in dispute before the Ld. CIT(A) and accordingly, remit back the issues in dispute to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assesee. Assessee is also directed to fully cooperate with the Assessing Officer during the proceedings before him.
4. In the result, the Assessee’s appeal is allowed for statistical purposes
Order pronounced in the Open Court on 05.05.2025. SRBhatnagar