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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2018-19, which was delayed by 133 days. The assessee's counsel sought condonation of delay, explaining it was due to reasons beyond control, and requested an opportunity to provide details that were not furnished to the lower authorities.
Held
The Tribunal condoned the 133-day delay. Recognizing the assessee's non-cooperation and failure to provide substantiating details to both lower authorities, the Tribunal restored all issues to the Assessing Officer for readjudication, ensuring the assessee is granted an adequate opportunity of being heard.
Key Issues
1. Condonation of delay in filing the appeal. 2. Restoration of issues to the AO for readjudication due to assessee's non-cooperation and failure to submit details before lower authorities.
Sections Cited
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Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI
Before: SHRI GEORGE MATHAN
निर्ाारिती की ओर से /Assessee by : Shri Amit Kumar Agarwal, CA राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 27/11/2025 घोषणा की तारीख/Date of Pronouncement : 27/11/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.02.2025 for the assessment year 2018-2019.
Shri Amit Kumar Agarwal, ld. AR represented on behalf of the assessee. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue.
At the outset, it is found that the appeal of the assessee is delayed by 133 days for which the ld. AR submitted that the delay was beyond the control of the assessee and, prayed that delay may kindly be condoned and the assessee may kindly be given one more opportunity to represent its case before the ld.CIT(A). Ld. Sr. DR has no objection to condone the