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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 23.03.2023.
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 on the grounds that there was no sufficient and reasonable cause for the delay.
Before us, the ld. AR relied on the order of the Hon’ble Supreme Court excluding the time period during the Covid. Hence, the ld. CIT(A) is directed to examine the dates and Escorts Medical Centre considering the period excluded by the Hon’ble Supreme Court and adjudicate on merits of the issue.
In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 22/06/2023.