AI Structured Summary
Not yet generated for this judgment
Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 23.12.2025 of the Ld. Addl/JCIT(A) Panaji (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/APL/S/250/2025-26/1084012501(1) arising out of the order dated 09.03.2021 u/s 201 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ACIT, Circle 73(1) Delhi, for AY: 2013-14.
On hearing both sides we find that among other grounds of merits assesse has raised ground that assesse was not given opportunity of hearing. Ld. Counsel has submitted that notices were not issued and also the delay was duly explained but the appeal of the assessee has been dismissed.
On going through the impugned order we find that in para 5 NFAC mentions of the fact of notice being issued and there upon NFAC proceeds to decide the merits and ultimately in para 7 dismiss the appeal for delay in filing of the appeal. NFAC discusses all the reason cited in Form 35 that due to Covid-19 period there was delay in filing of the appeal. However, this aspect was not found reliable as there was no affidavit filed and it was observed that impugned order was passed on 09.03.2021 and the entire period was not under lockdown and e-filing portal was available.
We are of the considered view that in the facts and circumstances that assesse was supposed to file appeal with the help of professional and its employees, so plea for delay in filing appeal on the basis of Covid lockdown could not be rejected for reasons of availability of e-filing option. Ld. CIT(A) thus erroneously held that the reasons for delay are not sufficiently explained.
In the light of aforesaid we set aside the impugned order. The delay in filing of appeal is condoned. The issue on merits as well as law are restored to files of ld. CIT(A) to give fresh opportunity of hearing and pass order afresh.