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Facts
The assessee filed an appeal before the CIT(A) with a delay of 9 days against an assessment order passed under Section 147 r.w.s. 144 of the Income Tax Act. The CIT(A) dismissed the appeal without condoning the delay and decided the matter ex-parte.
Held
The Tribunal condoned the 9-day delay in filing the appeal before the CIT(A) in the interest of justice. It was held that a denovo assessment was required, and the matter was remitted back to the Assessing Officer.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned, and if the matter warrants a denovo assessment.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
(Assessment Year: 2012-13) Sumit Yadav, vs. ITO, Ward 4 (3), 630, Pocket East, Sector 21, Gurgaon. Gurgaon – 122 016 (Haryana). (PAN : AIAPY9448A) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 02.09.2025 Date of Order : 10.09.2025 O R D E R PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :
This appeal is filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“ld. CIT(A)”, for short] dated 12.10.2023 for AY 2012-13.
None appeared on behalf of the assessee at the time of hearing. We are proceeding to decide the appeal after hearing the ld. DR of the Revenue and the material available on record.
3. Brief facts of the case are, at the time of hearing, we noticed that the assessment was completed under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) due to non-compliance from the assessee side. Based on the information available with the AO, the assessment was completed u/s 144 of the Act. We further noticed that the assessee filed appeal before the ld. CIT (A) with a delay of 9 days. Ld. CIT (A) after relying on various judgments did not condone the delay and accordingly, appeal is not admitted and rejected. Further ld. CIT (A) decided the appeal on merits exparte relying on the findings of the Assessing Officer.
Ld. DR for the Revenue relied on the findings of the lower authorities.
Considered the submissions of ld. DR of the Revenue and material placed on record. We observe that there is only a delay of 9 days in filing the appeal before the ld. CIT (A) and the ld. CIT (A) decided the appeal ex- parte. We are of the considered view that in the interest of justice, the delay in filing the appeal before the ld. CIT (A) is to be condoned. Accordingly, we condone the delay in filing the appeal. Further, upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment after considering the facts on record. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 10th day of September, 2025.