Basant Kumar Pandey vs CIT, NFAC

PER MANISH AGARWAL, AM:

These two appeals are filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [ld. CIT(A)] dated 05.02.2026 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) arising out of the order dated 12.03.2025 u/s 147 r.w.s 144 read with section 144B of the Act for Assessment Year 2017-18.

First we take up the appeal in ITA No.3222/Del/2026 for adjudication.

In this case, the assessment order passed u/s 147 r.w.s 144 of the Act on 12.03.2025, against which the appeal was filed before the Ld. CIT(A) on 14.10.2025 with a delay of 186 days for which the reason was stated that assesse was not well and, therefore, the appeal could not be filed in time. However, the Ld. CIT(A) has not condoned the delay by holding that there was no reasonable and sufficient cause and dismissed the appeal of the assessee in limine by not admitting it on ground of limitation.

Before us, though the assessee has taken various grounds of appeal including additional grounds of appeal challenging the legality of reopening of the assessment, however, the fact remained that the assessment order was passed ex-parte as well the order of Ld. CIT(A) was passed without admitting the appeal of the assessee. Under these circumstances, we deemed it fit to condone the delay in filing the appeal before the ld. CIT(A) as it is a reasonable cause for delay and, accordingly, we condone the delay and set aside the orders of both the lower authorities and remitted the matter back to the file of ld. AO to pass the order denovo afresh after providing reasonable opportunities of hearing to the assessee. The assessee is at liberty to raise the legal objections with respect to reopening of the assessment before the AO. With these directions, ground of appeal No. 8 of the assessee is allowed for statistical purposes.

Since we have allowed the Ground of appeal No. 8 of the assessee and remitted the back to the file of the AO, the remaining grounds of appeal taken on the merits of the additions become academic.

In the result, the appeal in ITA No.3222/De/2026 is allowed for statistical purposes.

Before us, it was stated by the Ld. AR that inadvertently two appeals were filed against the same order passed by the Ld. CIT(A) dated 05.02.2025, therefore, a prayer was made for withdrawal of this appeal. After considering the facts, we allowed the application of the assessee for withdrawal of appeal. This appeal of the assessee is dismissed as withdrawn.

In the final result, the appeal of the assessee in ITA No.3222/Del/2026 is allowed for statistical purposes and ITA No.3223/Del/2026 is dismissed as withdrawn.