ALKA PARMAR,JAIPUR vs. INCOME TAX OFFICER WARD 1(1)(1), AGRA, UTTAR PRADESH

This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1068783537(1) dated 18.09.2024, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Case called twice. None appears at the assessee’s behest. We, accordingly, proceed ex parte against her. assistance coming from the Revenue side that the CIT(A)/NFAC has refused to condone 160 days delay in filing of assessee’s lower appeal instituted on 25.06.2019 against the assessment order dated 17.12.2018. The Revenue could hardly dispute the clinching fact that the assessee had indeed filed her condonation petition explaining various reasons on account of the circumstances beyond her control so as to justify the delay herein of 160 days. That being the case, we hereby quote Collector, Land Acquisition vs. Mst. Katiji & Ors., (1987) 167 ITR 471 (SC) that such a delay explained on account of reasonable cause deserves to be condoned in the larger interest of justice. We accordingly condone the impugned delay and restore the matter back to the CIT(A)/NFAC for his afresh adjudication on merits within three effective opportunities at the sole risk and responsibility of the assessee to plead and prove her case, in very terms.

This assessee’s appeal is allowed for statistical purposes.