Anubhav Aggarwal vs Income Tax Officer

The instant appeal filed by the Revenue is directed against the order dated 27.01.2026 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 17.03.2025 passed by the Assessment Unit, Income Tax Department (hereinafter referred to as ‘the ld. AO’) under Section 143(3) r.w.s. 144B of the Act for Assessment Year 2023-24.

Before the Ld. AO the assessee could not furnish the documents in support of the case. Before the Ld. CIT(A), since the appeal was filed by the assesse late and the explanation thereof since not found sufficient, the Ld.CIT(A) has dismissed the appeal in limine, hence the instant appeal before us.

Having heard the parties and having regard to the facts and circumstances of the case, particularly, the explanation rendered by the assesse in regard to delay of 131 days in filing the appeal, according to the Bench, appears to be genuine, the rejection of appeal merely on the ground of delay is not found to be just and proper, rather, the Ld. CIT(A) ought to have condoned the delay and decided the matter in terms of Section 250(6) of the Act. This Bench finds it fit and proper to dispose of the appeal by remitting the matter to the file of the Ld. AO for deciding afresh after giving due opportunity of hearing to the assesse and considering the evidence on record and any other evidence which the assesse may choose to file at the time of hearing.

In the result, the appeal filed by the assesse is allowed for statistical purpose.