SHRI MAHENDRA ISHWARDAS PATEL,MOKHASAN, KALOL vs. INCOME TAX OFFICER, WARD-1, PATAN, PATAN

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as "CIT(A)" for short) dated 29.08.2024 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2009-10.

The grounds of appeal raised by the Assessee are as follows:- “(1) The ld. CIT(A) has erred in law and on facts of the case, in dismissing the appeal on account of delay in filing the appeal. (2) Notice issued u/s 148 and the consequential reassessment order passed u/s 144 r.w.s 147 are bad in law.”

Aggrieved, the assessee preferred appeal before the Ld. CIT(A) who dismissed the appeal of the assessee owing to delay in filing of appeal before him.

Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal.

Before us, the Ld. AR submitted that the delay in filing the appeal before the Ld. CIT(A) was due to the COVID-19 pandemic and the fact that the assessee was residing outside India. He further contended that the assessment order was not initially served to the assessee, and it was only obtained from the Department at a later date, which contributed to the delay in filing the appeal before the Ld. CIT(A). Having gone through the reasons for the delay in filing the appeal before Ld. CIT(A) and records available before us, we find that no prejudice would be caused to the Revenue if an opportunity of being heard is given to the assessee. Hence, in the interest of justice, we remand the matter to the Ld. CIT(A) to adjudicate the issue de novo on merits, after issuing notice of hearing Shri Mahendra Ishwardas Patel Vs. ITO Asst. Year : 2009-10 - 3– afresh. The assessee shall comply to the notices issued by the ld. CIT(A) without seeking unnecessary adjournments.