HARVEER SINGH,GHAZIABAD vs. INCOME TAX OFFICER WARD 2(1)(3), GHAZIABAD

This appeal by the assessee is preferred against the order dated 23.08.2023 by the NFAC, Delhi pertaining to A.Y 2012-13.

The appeal is late by 97 days.

Finding the reasons mentioned in the application for condonation of delay to be reasonable, the delay is condoned.

Before me, the ld. counsel for the assessee vehemently stated that the assessee did not receive any notice from the office of the ld. CIT(A)/NFAC and, therefore, could not attend the proceedings.

I have given thoughtful consideration to the impugned order by the NFAC. In my considered opinion, NFAC should have ensured that the notice issued by it was actually served upon the assessee. Therefore, in the interest of justice and fair play, I deem it fit to restore the appeal to the file of the NFAC/CIT(A) to be decided afresh after affording reasonable and adequate opportunity of being heard to the assessee.