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Judgment
O R D E R
PER M. BALAGANESH, A. M.:
The appeal in ITA No.8/Del/2026 for AY 2019-20, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 15.11.2025 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 16.01.2025 by the Assessing Officer, Assessment Unit, Income Tax Department, Delhi (hereinafter referred to as ‘ld. AO’).
We find on perusal of the order of the Learned CIT(A), there was a delay in filing of appeal before the Learned CIT(A) by the assessee and the Learned CIT(A) had not condoned the delay and dismissed the appeal of the assessee in limine. But on perusal of the reasons adduced in the delay condonation petition, we are of the considered view that the assessee was prevented from sufficient cause in not filing the appeal in time before the Learned CIT(A). Hence we hereby direct the Learned CIT(A) to condone the delay, admit the appeal of the assessee for adjudication and pass a speaking order on merits of the grounds raised before him afresh in accordance with law. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.