RAJESH KUMAR,FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD

PER Ms. MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated
04.11.2024 passed by the Ld.CIT(A)/NFAC, Delhi [DIN & Order No.
ITBA/NFAC/S/250/2024-25/1070082402(1)], arising out of the order dated
28.03.2022 passed by the Assessment Unit, Income Tax Department under Section 147 read with section 144/144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18. 2
2. No one appeared on behalf of the assessee at the time of hearing. I have heard the Ld. DR and perused the materials available on record. It emerges during the course of hearing that the Ld. CIT(A)/NFAC has dismissed the assessee’s appeal in limine by refusing to condone the delay of 792 days in filing of the appeal before the Ld. First Appellate Authority instituted on 27.06.2024 against the Assessing Officer’s order dated 28.03.2022. The assessee’s case is that he had duly filed condonation petition along with affidavit before the Ld. CIT(A), explaining the compelling circumstances for delay in filing the appeal.
3. Looking into the fact that the assessee had duly filed the condonation application explaining the delay in filing the appeal and the Ld. CIT(A) dismissed the assessee’s appeal in limine as barred by limitation and further that the in the instant case the assessment was also framed ex parte u/s 144 of the Act, the Bench deems it fit and proper, in the interest of substantial justice, to condone the delay having regard to the content of the application in filing appeal before the CIT(A) and remit the matter to the file of Ld. AO for assessment afresh, upon providing adequate opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. It is also made clear that in the event the assessee does not cooperate with the Ld. AO, the said authority would be at liberty to pass orders strictly in accordance with law. Ordered accordingly.

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4. This assessee’s appeal is allowed for statistical purpose in above terms.
Order pronounced in open court on 21.04.2025. (Ms. MADHUMITA ROY)

JUDICIAL MEMBER
*MP*