M/S. AHURA WELDING ELECTRODE MANUFACTURES LIMITED,COIMBATORE vs. DCIT, CORPORATE CIRCLE 1, COIMBATORE, COIMBATORE

Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of an order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 24-08-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 28-12-2017. Upon perusal of impugned order, it could be seen that the assessee’s first appeal was filed with a delay of 23 days. The Ld. CIT(A) did not condone the delay and dismissed the appeal for want of condonation of delay without going into the merits of the case.

The Ld. AR, submitted that the assessee preferred a rectification application u/s 154 on 08-02-2017 which was pending for disposal. Till that time, the assessee was under impression that the appeal was to be filed on balance issues after rectification order. The Ld. Sr. DR pleaded for dismissal of appeal. 3. We find that there was minor delay of 23 days in filing of first appeal. The assessee had preferred a rectification application u/s 154 which would have bearing on the grievance of the assessee. Therefore, Ld. CIT(A) should have condoned the delay and adjudicated the appeal on merits. Accordingly, we restore the appeal back to the file of Ld. CIT(A) for adjudication de novo on merits without raising the issue of delay. 4. The appeal stands allowed for statistical purposes. Order pronounced in open court on 07th February, 2024.