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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 20.11.2025 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 14.02.2025 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s. 144 r.w.s. 144B of the Act for Assessment Year 2020-21.
We observe that the notice under Section 148 of the Act sent to the assessee was not complied with. The appeal filed by the assessee before the Ld.CIT(A) was barred by limitation by 168 days. The Ld. CIT(A), therefore, dismissed the appeal of the assessee in limine. The Ld. Counsel cited the explanation given by the assessee in regard to the delay before the Ld.CIT(A) which has been quoted by the Ld.CIT(A) at page 11 of his order as under and prayed for condonation of such delay:-
“Respected Sir/Madam, This is in relation to the appeal filed against the captioned order. The appellant is a farmer by occupation and has very limited knowledge and understanding of the income-tax proceedings.
It is most respectfully submitted that the delay in filing the present appeal has occurred due to the fact that the appellant was not aware of the statutory notices and subsequent orders issued by the department. Unfortunately, the consultant engaged earlier also did not inform or guide the appellant properly regarding the said proceedings.
The appellant submits that there was no willful negligence or deliberate act on his part in not filing the appeal within the prescribed time. The delay is purely on account of bona fide reasons beyond his control.
The appellant has now engaged a qualified consultant who will duly advise and represent him in the matter and henceforth, the appellant undertakes to comply with all statutory requirements in a timely manner.
It is humbly prayed that, in the interest of justice, the delay in filing the appeal may kindly be condoned and the appeal be admitted for adjudication on merits.
In view of the above, it is respectfully prayed that the delay in filing the appeal be condoned.”
Having regard to the reasons given before the Ld.CIT(A) for the delay in filing the appeal, which seems to be genuine, the delay is condoned.
It was further the submission of the Ld. Counsel for the assessee that further opportunity of being heard by the Ld. CIT(A) on the issue on merits may be granted.
The Ld. DR has no objection to the assessee being another opportunity of being heard before the Ld.CIT(A).
Heard the parties and perused the record. After considering the entire aspect of the matter, we remit the matter back to the file of the Ld.CIT(A) for deciding the issue on merits afresh after considering the material on record and any other evidence that the assessee may choose to file at the time of hearing.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.