MOUNT CARMEL CASHEWS,THALAVOOR PATHANAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeal)/NFAC, Delhi [‘CIT(A)’ in short] dated 27.08.2025 for Assessment Year 2016-17.

The brief facts of the case are that the Assessing Officer (A.O.) passed ex-order u/s. 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter “the Act”) dated 28.02.2023 estimating income at Rs.3,12,41,634/- being 8% of the turnover. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A). However, the learned CIT(A) dismissed the appeal of the assessee in limine as the appeal has been filed late by 139 days.

Aggrieved, assessee is in appeal before us.

Before us, the Ld. AR for assessee read out statement of facts wherein reasons for delay are recorded. The Ld. D.R relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.

Though we some extent concur with the submissions of Ld. DR, however, keeping in mind the natural justice, we are of the view that the assessee may be granted opportunity to file submissions and evidence, if any before the ld.CIT(A). We are of the considered view that the reasons given for delay in filing cannot be ruled out. Hence we condone the delay. Accordingly, the impugned order is set aside and the appeal is restored back to the appeal file to the Ld. CIT(A) for hearing on merits.