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Judgment
PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:
This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)'] dated 14.01.2026, for Assessment Year 2019-20.
The appeal is time barred by 34 days. The assessee has filed an application supported by documentary evidences explaining reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in application which appears to be bonafide. Thus, delay of 34 days in filing of appeal is condoned and appeal is admitted for decision on merits
Shri V. Raj Kumar, appearing on behalf of the assessee submits that the CIT(A) in ex-parte proceedings has confirmed the addition of Rs.41,76,940/- on account of alleged Long Term Capital Gain (LTCG) on sale of immovable property. The Id. Counsel submits that no notice issued by the CIT(A) was ever served on the assessee. He thus prayed for restoring the appeal back to the CIT(A).
Per contra, Shri Nirmal Nangia, representing the department prayed for dismissing appeal of the assessee. He contended that the CIT(A) had issued five notices to the assessee, the assessee failed to respond to any of the notices.
Both sides heard, orders of the lower authorities examined. The CIT(A) in an ex-parte proceeding has dismissed appeal of assessee. Considering entire facts and in the interest of justice, the appeal is restored back to the CIT(A) for fresh adjudication on merits after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
The assessee shall updated his current email address on the official portal of the Department within 30 days from the date of receipt of this order. The CIT(A) shall issue notice to the assessee on the email address updated by the assessee on the portal of the Department. The assessee shall respond to the notice(s) served by the CIT(A), without fail.
In the result, appeal of the assessee is allowed for statistical purpose.