MAALDDIN,HARYANA vs. NFAC, NEW DELHI

The application for Condonation of delay of 197 days in filing appeal and the appeal of the Assessee are against order dated 09/08/2023 of the, National Faceless Appeal Centre (NFAC) Delhi, passed by Learned Commissioner of Income Tax(Appeals) [hereinafter referred to as ‘Ld. CIT(A)’] arising out of Assessment Order dated 17/01/2022 of the Assessing Officer(hereinafter Page1 referred as Ld. A.O.) for Assessment Year 2017-18.

Brief facts of case are that appellant/assessee filed return of income of Rs.4,85,130/- for Assessment Year 2017-18 on 04/01/2018. The case was selected for limited scrutiny under CASS. Notice u/s 143(2) was issued on 10/08/2018 by the ITO, Ward-1(1), Gurugram. The case was transferred from ITO, Ward-1, Gurugram, to ITO Ward No.2(4), Gurugram. Notice u/s 142(1) of the Act were issued to assessee and 21/02/2019 or 26/08/2019 but no response was received. Ld. AO completed assessment proceeding vide order dated 17/01/2022.

The appellant/assessee preferred application for Condonation of delay of 33 days in filing appeal and appeal before Ld. CIT(A). Ld(CIT(A) allowed application for Condonation of delay of 33 days in filing appeal and dismissed the appeal vide order dated 09/08/2023.

Learned Authorized Representative for appellant/assessee Page2 submitted that there is delay of 197 days in filing appeal due to illness. Because of illness the appellant could not appear before

Learned Departmental Representative for Revenue submitted that appellant despite notices did not appear before Ld. CIT)A).

From examination of record in light of aforesaid rival contentions it is crystal clear that appellant due to illness failed to appear in assessment proceedings and appellate proceedings before Ld AO and Ld.CIT(A). In view of above material facts in interest of justice, it is expedient to restore the matter to the file of Ld. AO for fresh decision in accordance with Law.

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