PRADEEP YADAV,AGRA vs. WARD 2(1)(2), AGRA/, AGRA
No AI summary yet for this case.
Income Tax Appellate Tribunal, AGRA (SMC
Before: SHRI S. RIFAUR RAHMAN
The assessee has filed this appeal against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 24.09.2025 for the Assessment Year 2013-14. 2. At the time of hearing, it is brought to my notice that learned CIT(Appeals) has not condoned the delay of 583 days on the basis that the assessee has not demonstrated sufficient cause for such huge delay, by relying on several decisions and, therefore, dismissed the appeal preferred by the assessee. 3. At the time of hearing, learned AR submitted that the email Id, which was used to communicate the assessment order, was of the
ITA No.470/Agr/2025
counsel who was representing the assessee. The assessee was not
aware of the assessment order issued. Since the assessment order
passed is not in the knowledge of the assessee, it is not intentional on
his part not to file the above said appeal before the learned CIT(Appeals)
within the period of limitation. Further, it was submitted that the
assessment order passed is also ex parte order. Therefore, the mistake
of the counsel cannot be the reason to penalize the assessee. However,
learned CIT(Appeals) preferred not to condone the delay.
On the other hand, learned DR objected to the submissions of the
assessee and submitted that the delay is substantial.
Considered the rival submissions and the material available on
records.
We observe that the order passed by the Assessing Officer is ex
parte and the counsel of the assessee neither communicate the date nor
appeared in assessment proceedings. From the submissions of the
counsel of the assessee it is clearly indicated that the assessee was not
aware of the fact that such order was passed by the authority. Further, I
observe that the ld. CIT(Appeals) has dismissed the appeal of the
assessee on technical ground without adjudicating the merits of the case.
Therefore, we are inclined to condone the delay before the ld.
CIT(Appeals) and for the sake of overall justice, we remit the matter back 2 | P a g e
ITA No.470/Agr/2025
to the file of learned CIT(Appeals) to adjudicate the issue on merits after
giving proper opportunity of being heard to the assessee.
In the result, appeal filed by the assessee is allowed for statistical
purposes.
Order pronounced in the open court on 18.12.2025.
Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
3 | P a g e
