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Judgment
PERMADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 04.12.2025 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 22.01.2022 passed by the NFeAC, Delhi (hereinafter referred to as ‘the ld. AO’) under Section 271(1)(c) of the Act for Assessment Year 2012-13.
The matter relates to order of penalty under Section 271(1)(c) of the Act passed by the AO and further confirmed by the First Appellate Authority.
Heard the parties and perused the record. There was a delay of 321 days in filing the appeal before the First Appellate Authority by the assessee. The quantum appeal filed by the assessee before the Ld.CIT(A) was also barred by limitation for about 1090 days which stood dismissed and in appeal. The Coordinate Bench has been pleased to restore the matter to the file of the Ld.CIT(A) by order dated 29.01.2026 for fresh adjudication of the matter.
Before us, the Ld. Counsel appearing for the assessee submitted that the delay was mostly due to Covid pandemic which was not taken into consideration by the Ld.CIT(A) and the appeal was dismissed in limine. Under these facts and circumstances of the matter, he prays for setting aside the issue to the file of the Ld.CIT(A) upon condoning the delay. Such prayer made by the Ld. AR has not been objected by the Ld. DR with all his fairness.
Having regard to the facts and circumstances of the matter, for the sake of substantive justice, we are remitting this issue to the file of the Ld.CIT (A) upon condoning the delay and further directing him to dispose of the appeal afresh upon affording opportunity of hearing to the assessee and upon considering the material on record and any other evidence which the assessee may choose to file at the time of hearing.
In the result, appeal filed by the Assessee is allowed for statistical purposes.
Order pronounced in the open court on 2nd July, 2026.