Babita Devi vs NFAC

PER S.RIFAUR RAHMAN,AM:

This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 09.02.2026 for the Assessment Year 2018-19.

None appeared on behalf of the assessee from the date of first posting on 22.06.2026. I proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.

At the time of hearing, it was observed that that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and dismissed the appeal in limine by observing that the delay in filing of appeal is not accepted as the grounds sought for condonation of delay are not valid. Further, I observed that the assessment order passed by the Assessing Officer ex-parte. Ld. DR of the Revenue relied on the orders of the lower authorities.

I have considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, in the interest of justice, the delay in filing the appeal before the ld. CIT (A) is condoned and the matter is restored back to the file of ld. CIT (A) for deciding the issues afresh on meirt, after giving adequate opportunity of being heard to the assessee. Assessee is directed to fully cooperate with the AO during the proceedings. I hold and direct accordingly.

In the result, the appeal filed by the assessee is allowed for statistical purposes.