Deepak Kumar vs Assessment Unit

PER MANISH AGARWAL, AM :

The captioned appeals are filed by assessee against the separate orders, all dated 22.08.2025 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of different assessment orders dated 28.09.2022; 22.12.2022 & 11.03.2024 passed u/s 143(3) r.w.s. 144B of the Act pertaining to Assessment Years 2020-21 to 2022-23 respectively.

Since all the appeals are filed by the assessee having common, identical and similar issues, therefore, they are decided by a common order.

It is observed that all three appeals were filed delayed by 56 days. Assessee vide application for condonation of delay, stated that a major fire incident occurred at one of the godowns, situated at Bhivandi, Maharastra in April, 2025 and due which huge financial loss of around INR 6 crore was occurred. Due to the financial loss assessee was under mental trauma and was undergone to serious mental stress and depression and was not able to concentrate thus the appeal was filed delayed. It is submitted that the delay was neither intentional nor willful and due to the circumstances beyond his control, therefore, it is requested to condone the delay. In support an affidavit reaffirming these facts is also filed.

Per contra, Ld. CIT DR opposed to the request of the assessee for condonation of delay in filing the appeals.

Having considered the arguments of both the parties. We find that there is a reasonable and sufficient cause with the assessee in filing the appeals delayed by 56 days. It must be remembered that in every case of delay, there can be some lapses on the part of the litigant concerned however, that alone is not enough to turn down the plea of assessee and to shut the doors against him. When the explanation does not smack of mala fide or it is not put forth as a part of dilatory strategy, the Courts must give utmost consideration to such litigant and its right of hearing of appeal on merit ought not to be rejected. Considering the overall facts and circumstances of the case and in the larger interest of justice, delay in filling the appeals is hereby, condoned and appeals of the assessee are taken for adjudication for hearing.

on merits, Ld. AR for the assessee submits that both the orders of the lower authorities are ex-parte therefore, it is requested that all the appeals sent back to the file of AO for fresh adjudication.

Per contra, Ld. CIT DR for the Revenue supported the orders of the lower authorities and stated that the assessee has filed details before the AO and thus, the appeals of the assessee may be restored to the file of ld. CIT(A).

Heard both the parties and perused the material available on record. On perusal of the assessment order, it is observed that assessee has participated in the assessment proceedings before the AO and filed various details therefore, it cannot be said that the assessment order was passed ex-parte. It is true that before the AO, assessee has failed to file all the relevant details yet part details were filed. Therefore, we are of the considered view that the all the appeals of the assessee be sent back to the file of Ld. CIT(A) where assessee has failed to participate in the proceedings and further failed to file any submissions. Accordingly, all the appeals are sent back to the file of ld. CIT(A) with the directions to provide proper opportunity of hearing to the assessee. Assessee is also directed to appear before the ld. CIT(A) and to file necessary details in support of the grounds of appeal taken. With these directions, all the grounds of appeal raised by the assessee in all three captioned appeals are allowed for statistical purposes.

In the result, all three appeals of the assessee in ITA Nos. 8906 to 8908/Del/2025 for Assessment Years 2020-21 to 2022-23 respectively, are allowed for statistical purposes.