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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 03.10.2025 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 20.03.2023 passed by the National e-Assessment Centre, Delhi (hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s. 144 r.w.s. 144B of the Act for Assessment Year 2015-16.
The appeal preferred by the assessee stood dismissed as barred by limitation.
The explanation rendered by the assessee’s counsel before us for filing the appeal late by 28 days beforee the Ld.CIT(A) seems to be genuine and, therefore, the delay is condoned. Thus, this appeal is disposed of by remitting the issue to the file of the Ld.CIT(A) with a direction upon him to re-adjudicate the issue upon giving an opportunity of being heard to the assessee and upon considering the evidence on record and any other evidence which the assessee may choose to furnish at the time of hearing.
In the result, the appeal filed by the assessee is allowed for statistical purposes.