MARUF ALI,YAMUNA NAGAR vs. INCOME TAX OFFICER, WARD-3, YAMUNA NAGAR , YAMUNA NAGAR

Aforesaid appeal by assessee for Assessment Year (AY) 2007- 08 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 22-08-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 of the Act on 04-03-2015. During hearing, Ld. AR pleaded for adjudication of appeal on merits and stated that the assessee is in a position to substantiate its case if another opportunity is granted to the assessee. The Ld. Sr. DR opposed any interference in the impugned order.

In the assessment order, Ld. AO assessed capital gains of Rs.38.47 Lacs. Though the assessee preferred further appeal, the appeal was dismissed as non-maintainable for want of condonation of delay of 165 days. Aggrieved, the assessee is in further appeal before Tribunal.

Keeping in mind the principles of natural justice and considering the background of the assessee, I deem it fit to accept the prayer of Ld. AR. Accordingly, the appeal is restored back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay would not be raised by Ld. CIT(A).

The appeal stands allowed for statistical purposes. Order pronounced on 26th November, 2025.