HARENDRA KUMAR SAHA,COOCHBEHAR vs. ITO, WARD 2(2), NOW WARD 2(1), COOCHBEHAR

आदेश / O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 26.11.2024 passed for Assessment Year 2017-18. 2. Ld. Counsel submitted that the assessee was not aware of passing of the assessment order by the Assessing Officer since it is an ex-parte order, therefore, there is a delay of 80 days, but the ld. CIT(A) has not considered the same and dismissed the appeal of the assessee in limine. He further submitted that the assessee is not having knowledge about the passing of the assessment order, therefore, the delay was occurred and he pleaded to condone the delay and remand the matter back to the file of ld. AO to pass the order on merits. 3. On the other hand, ld. Sr. DR vehemently supported the orders of the authorities below.

2 ITANo.178/KOL/2025 4. I have heard the submissions of the parties and perused the material available on record. It is an admitted fact that the Assessing Officer has passed the assessment order u/s.144 of the Act. It is also an admitted fact that the ld. CIT(A) has not condoned the delay and he has not passed the order on merits. So far as delay in filing the appeal is concerned, the contention of the assessee is that he is not having knowledge about the passing of the assessment order as well as first appellate order, therefore, the delay was occurred. Hence, considering the facts and circumstances of the case, I am of the view that the delay has occurred due to lack of knowledge about the passing of the orders. Accordingly, I condone the delay in filing the appeal and remit the matter back to the file of ld. AO with a direction to dispose off the case of the assessee on merits after providing sufficient opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. AO, failing which the ld. AO shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.

5. In the result, the appeal of the assessee is allowed for statistical purposes.