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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
ORDER Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 09.09.2022.
We have heard ld. Authorized Representatives of the parties and perused the material available on record. We find that the ld. CIT(A) has summarily rejected the appeal of the assessee as the appeal has been filed after the due date. The ld. CIT(A) did not condone the delay of 17 days on the grounds that there was application for condonation has been filed by the assessee.
Before us, it was pleaded that given an opportunity, the assessee would comply to the notices issued by the revenue. We
Gajendra find that no prejudice would be caused to the revenue, if an opportunity is given to the assessee to file the submissions. Hence, the matter is being remanded to the file of the ld. CIT(A) to adjudicate the issue on merits. The department would be at liberty to initiate proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any.
In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 22/06/2023.