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Judgment
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 12.03.2025 for the AY 2018-19.
None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.
At the time of hearing, it is observed from the order of ld. CIT (A) that the appeal was filed before the ld. CIT (A) on 14.08.2021 with a delay of 90 days and that too without any plausible explanation. Accordingly, ld. CIT (A) dismissed the appeal as not maintainable on the ground that the current appeal fails on account of non-condonation of inordinate delay.
On the other hand, ld. DR for the Revenue relied on the orders of the authorities below.
Considered the submissions of the ld. DR of the Revenue and material placed on record. We observe that there is a meagre delay of 90 days in filing the appeal before the ld. CIT (A) and the ld. CIT (A) dismissed the appeal being not maintainable. However, in the interest of justice, we condone the delay in filing the appeal before the ld. CIT (A). Accordingly, we restore the matter to the file of ld. CIT (A) to decide afresh as per law, after giving an opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.