Anurag Dua vs Deputy Commissioner of Income Tax

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-3, Noida [in short ‘the CIT(A)’] dated 01.04.2025, for Assessment Year 2021-22.

The appeal is time barred by 137 days. The assessee has filed a petition for condonation of delay supported by affidavit and copy of medical records. After perusal of same, I am satisfied that delay in filing of appeal is not intentional, but is for the reasons stated in the condonation petition which appears to be bonafide. Hence, delay in filing of appeal is condoned and appeal is admitted for hearing on merits.

Shri Samyak Jain, appearing on behalf of the assessee submits that the CIT(A) in an ex-parte order has confirmed the addition of Rs.8,50,000/- made by Assessing Officer (AO) u/s.69C of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').

Shri Keshav Kishore Anand, representing the department submits that multiple notices were sent by the CIT(A) to the assessee but the assessee choose not to reply to any of the notices. Hence, the CIT(A) had no option but to pass the order on the basis material available on record.

Both sides heard. Considering entire facts of the case and interest of justice, I deem it appropriate to restore this appeal back to the First Appellate Authority for deciding the appeal on merits after affording reasonable opportunity of making submission to the assessee, in accordance with law.

The assessee shall respond to the notice(s) served by the CIT(A), without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purposes.