SHRI SALIP SINGH ,HARIDWAR vs. ITO, W- (1)(3)(4), ROORKEE

Though the assessee has raised several grounds of appeal on law as well as on merits, the only effective issue to be decided in this appeal is as to whether the ld NFAC was justified in passing order ex parte and by not condoning the delay in filing the appeal before it in the facts and circumstances of the instant case. Page | 1

We have heard the rival submissions and perused the material available on record. We find that the ld NFAC had not even stated the number of days of delay in filing of appeal, but on perusal of Form 35, we find that the assessment order was received on 31.03.2022 by the assessee and the appeal has been preferred on 28.09.2022. Hence, there is a delay of 151 days. In the interest of substantial justice, we hold that the said delay is required to be condoned and since the appeal of the assessee has been dismissed by not condoning the delay, we deem it fit and appropriate to restore this appeal in its entirety to the file of the ld NFAC for de novo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to raise additional grounds, if any, and additional evidences, if any, in support of his contentions before the ld NFAC. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee are allowed for statistical purposes.