JAYANTHY VENKATA RAMAMURTHY ,GAUTAM BUDHA NAGAR vs. ITO WARD 5(3)(1), GAUTAM BUDHA NAGAR

Heard both the parties and perused the records.

At the threshold, it is noted that there is a delay of 35 days in filing the appeal before the Tribunal. In this regard, assessee has filed the Application alongwith supporting affidavit for Condonation of Delay stating therein that the delay was occurred due to accident of the assessee’s counsel which resulted, the filing of belated appeal. Hence, it was requested to condone the disputed delay before the this Tribunal. Ld. DR did not controvert the aforesaid proposition. After hearing both the sides and perusing the records, I find that reasonable reason has been attributed to the assessee for filing the belated appeal, before the Tribunal, hence, I condone the delay in dispute and proceeded further.

After hearing both the sides and perusing the records, I find that AO has passed the exparte assessment order and Ld. CIT(A) has also dismissed the appeal by passing a non-speaking order and also not decided the same on merit issue as well as on jurisdictional issue. Therefore, in view of the factual matrix, as aforesaid and in the interest of justice, I remit back the issues in dispute to the file of the Ld. CIT(A) with the directions to decide the issues in dispute relating to merit as well as jurisdictional viz reopening u/s. 148 of the Act, afresh, after giving adequate opportunity of being heard to the assessee and consider all the relevant documents and evidences.

In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the Open Court on 27.10.2025.