INTERNATIONAL INSTITUTE OF TELECOM TECHNOLOGY,DELHI vs. ASSESSING OFFICER - FACELESS UNIT INCME TAX DEPARTMENT, NATIONAL FACELESS UNIT DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI NAVEEN CHANDRAInternational Institute of Telecom Technology 220, Patparganj Industrial Area, Delhi-110092 PAN: AAATI2594K Vs. Commissioner of Income Tax (Appeals) Faceless Unit Income Tax Department, National Faceless Unit, Delhi National Faceless Assessment Unit, Delhi
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre
[‘NFAC’ for short]-Delhi dated 30/04/2024 pertainingto Assessment Year
2015-16. 2. Brief facts of the case are that an assessment order u/s 147 r.w.
Section 144 came to be passed on 20/03/2023 by the Assessing Officer which has been called in question before the Ld. CIT (A) with a delay of two months. The Ld. CIT (A) vide order dated 30/04/2024, dismissed
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International Institute of Telecom Technology the appeal filed by the Assessee on delay in latches. The order of the Ld.
CIT(A) dated 30/04/2024 is called in question before us.
None appeared for the Assessee. Considering the issue involved in the present appeal, we deem it fit to hear the Department's Representative and decide the Appeal.
Heard the Department's Representative and perused the material available on record. It was the case of the Assessee before the Ld. CIT(A) that the Assessee could not file the Appeal on time and there was a delay of two months in filing the Appeal, since the Assessee had to gather information due to certain circumstances the appeal has been field belatedly. The Ld. CIT(A) found that the Assessee had not made out any case to condone the delay, accordingly dismissed the Appeal. In our considered opinion, considering the number of days of delay and also the reasons narrated by the Assessee, the Ld. CIT(A) ought to have condoned the delay and decided the Appeal on its merits.
In view of the above, we condone the delay of two months of filing the appeal before the Ld. CIT(A) and restore the appeal to the file of the Ld. CIT(A) to decide the appeal on its merit in accordance with law after providing opportunity of being heard to the Assessee.
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International Institute of Telecom Technology
In the result, appeal of the Assessee is partly allowed for statistical purpose.
Order pronounced in the open court on 09th April, 2025 (NAVEEN CHANDRA)
JUDICIAL MEMBER
Date:- 09 .04.2025
R.N, Sr.P.S*