BIJENDER SINGH,ROHTAK vs. INCOME TAX OFFICER WARD 3, ROHTAK
Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMABijender Singh, vs.
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 23.01.2025 for the Assessment Year 2012-13. 2. None appeared on behalf of the assessee and also no adjournment application was filed. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue. 3. At the time of hearing, it was observed that that the assessee filed appeal before the ld. CIT (A) with a delay of 750 days and the ld. CIT (A)
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observed that the reasons submitted by the assessee are not bonafide so as to form sufficient cause to condone the inordinate delay of 750 days and further observed that the assessee failed to establish that the inordinate delay of 750 days in filing the appeal is not attributable to negligence.
Accordingly, ld. CIT (A) did not condone the delay and dismissed the appeal. We further observed that the Assessing Officer has passed the order ex-parte u/s 144/147 of the Income-tax Act, 1961. 4. Ld. DR of the Revenue relied on the orders of the lower authorities.
5. We have considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, we observe that the delay of filing the appeal before ld. CIT (A) includes the period of corona. The reasons submitted by the assessee for not receipt of notices during the periods may not be acceptable but the assessee deserves a proper adjudication on the merits also. We are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly.
6. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 29th day of December, 2025. (ANUBHAV SHARMA)
ACCOUNTANT MEMBER
Dated: 29.12.2025
TS
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ITA No.2799/DEL/2025