AJAY KUMAR AGRAWAL,GUMASTA NAGAR, INDORE vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NFAC, DELHI

Feeling aggrieved by order of first-appeal dated 10.10.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 23.05.2023 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Ld. AR for assessee carried us to Para 5.7 of impugned order passed ex-parte by CIT(A) by which the assessee’s first-appeal has been dismissed in limine on account of delay 2 days. The CIT(A) has noted that the assessee did not file any condonation application for condonation of delay. Ld. AR submitted that the assessee is ready to file such application and satisfy the CIT(A). Ld. AR requested that the present case may, therefore, be restored at the level of CIT(A). Ld. DR for revenue agreed. In view of these submissions of parties, we remand this matter back to the file of CIT(A) for adjudication afresh after considering assessee’s application, if filed. Needless to mention that there is a petty delay of 2 days and the CIT(A) shall consider assessee’s application holistically and judiciously.

Resultantly, this appeal is allowed for statistical purpose.