ARPUTHAAJ RAJAN SUDHAKAR,CHENNAI vs. ITO,NON CORP WARD-1(6), CHENNAI

Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-12-2023 in the matter of an intimation issued by CPC u/s 143(1) of the Act on 05-04-2021. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 220 days since the assessee could not demonstrate sufficient cause. Aggrieved, the assessee is in further appeal before us. The registry has noted a delay of 9 days in the appeal which stand condoned. Considering the period of delay, the delay is condoned. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.

We are of the opinion that the first appeal should not have been dismissed on delay since substantial delay was covered by Covid-19 Lockdown. Nevertheless, we direct Ld. CIT(A) to admit the appeal of the assessee an re-adjudicate the same on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits. 3. The appeal stand allowed for statistical purposes. Order pronounced on 6th May, 2024