Anil Kumar Prasad vs Commissioner Of Income Tax

PER BRAJESH KUMAR SINGH, AM,

This appeal by the assessee is directed against the order dated 17.11.2025 of the Commissioner of Income Tax, (Appeal), Delhi-26, [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Assessment Order dated 29.02.2024 passed under section 153C r.w.s. 153A of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by the DCIT, Central Circle-13, New Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Years (A.Y.) 2020-21.

During the course of hearing, none appeared on behalf of the assessee.

On perusal of the impugned order of the Ld. CIT(A), it is seen that the Ld. CIT(A) dismissed the appeal of the assessee in limine by not condoning the delay of 168 days in filing the appeal before him. The assessee in the Revised ground no. 2 of the appeal filed on 15.04.2026 submits that the assessee had no knowledge of the assessment order u/s 153C of the Act dated 29.02.2024 and, therefore, there was a delay in filing the appeal before the Ld. CIT(A).

On a careful consideration of the above fact, we are of the considered view that there was a sufficient cause for the delay in filing the appeal before the ld. CIT(A). Hence, the delay in filing the appeal before the Ld. CIT(A) is condoned. Accordingly, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) to decide the appeal on merits after giving reasonable opportunity of being heard to the assessee and in accordance with law. In the result, grounds of appeal filed by the assessee are allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposed.

Order pronounced in the open court on 26.05.2026.