PENTA AQUA PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

Assessee Represented: Shri MK Patel, AR Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 08.04.2025 Date of pronouncement : 16.04.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:

Delay condoned This appeal is filed by the Assessee as against the appellate order dated 26.07.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.

1. That on facts, and in law, the learned NFAC has grievously erred in not granting sufficient and reasonable opportunity of hearing to the appellant, and in dismissing the appeal on account of belated appeal as not admitted by not condoning the small delay of 33 days in filing the appeal.

2. That on facts, and in law, the learned NFAC ought to have condoned the delay, admitted the appeal and decided the appeal on merits.

3. On going through the record, we find that notices of hearing were issued on several occasions, but the assessee failed to submit the substantial document and also there was delay in filing the appeal before the Ld.CIT(A). The Ld.CIT(A) dismissed the appeal of the assessee since the assessee failed to furnish sufficient cause for condonation of delay in filing the appeal. The Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Since the primary adjudication of ground of appeal has not been taken by Ld. CIT(A), in the interest of justice, the matter is remanded to the Ld.CIT(A) for conducting appellate proceedings de-novo. The assessee shall submit all the submission/documents and comply with the notices issued by the authorities without seeking any unnecessary adjournments.