S.S.CHEMTRADE,AHMEDABAD vs. THE DCIT, CIRCLE- 2(1)(1), AHMEDABAD

This appeal is filed by the assessee as against the ex-party appellate order dated 24.03.2023 passed by the the National Faceless Appeal Centre (NFAC), Delhi arising out of the assessment order passed under section 143(3) of the Income-Tax Act, 1961 [hereinafter referred to as "the Act"] relating to the Assessment Year (AY) 2018-19.

The Ld.Counsel for the assessee submitted that there is a delay of 65 days in filing the appeal before the Ld.CIT(A). However, the delay was not explained properly by filing affidavit. For this reason, the appeal was dismissed without going into merit of the case. Now, the assessee through its Partner filed a Notarized affidavit S S Chemtrade vs. DCIT Page No.2 Asst.Year 2018-19 explaining that the earlier Partner who was looking after the affairs of the partnership firm was passed away on 08.04.2024 and was bed ridden from July 2021 and often hospitalized for critical illness. Therefore, requested to condone the delay of 65 days in filing the appeal before the NFAC. The Ld.DR appearing for the Revenue has no objection in setting aside the mater back to the file of NFAC.

On perusal of the affidavit and medical records of the deceased partner, this appeal filed by the assessee is liable to be set-aside to the file of the NFAC with a direction to consider the condonation delay petition and pass order on merits after giving opportunity of hearing to the assessee. Needless to say, that assessee should make use of this opportunity by filing the relevant paper/documents before the NFAC, for passing order on merits of the case. Hence, the appeal filed by the assessee is allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes.