SH. VIJAY SINGH ,DELHI vs. INCOME TAX OFFICER, DELHI

The application for condonation of delay of 611 days in filing appeal and appeal filed by the assessee are against order dated 28.09.2023 of Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre(NFAC), Delhi [hereinafter referred to as ‘Ld. CIT(A)] under Section 250 of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of assessment order dated 07.09.2022 of Learned Assessing Officer/Assessment Unit, Delhi (hereinafter referred to as “Ld.

There is a delay of 611 days in filing appeal due to lack of knowledge of impugned order. The explanation does not smack of mala fide as appellant/assessee has not gained anything. Therefore, the delay of 611 days is condoned.

Learned Authorised Representative for the appellant/assessee submitted that Ld. CIT(A) erred in confirming action of Ld. AO in violation of principles of natural justice. The matter may be restored to the file of Ld. AO.

Learned Authorised Representative for the Department of Revenue had no objection.

From examination of record in light of above stated submissions, it is evident that Ld. CIT(A) has passed ex parte order dated 28.09.2023 confirming additions made by Ld. AO vide ex parte order dated 07.09.2022 in violation of principles of natural justice. In view of the above material facts in the interest of justice, it is considered expedient to set aside impugned orders of Ld. CIT(A) and Ld. AO and restore the matter to the file of Ld. AO for fresh decision in accordance with law after affording fair opportunity of hearing to the assessee.

In the result, the appeal of filed by the assessee is allowed for statistical purposes.