Dogra Education Society vs Income Tax Officer, Ward Exemption 1(3)

Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 09.09.2024 of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 22.09.2022 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by Assessment Unit, Income Tax Department (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2020-21.

At the outset, it is noted that the present appeal has been filed with a delay of 543 days. The assessee has filed an application for condonation of delay on 21.05.2026 along with an affidavit wherein it has been explained that the delay in filing the present appeal was caused due to a bona fide and reasonable cause, as the old Chartered Accountant failed to inform the Trustee about the order of the Ld. CIT(A). The said order came to the knowledge of the assessee only after the new Chartered Accountant took over the matter and examined the old records. Immediately thereafter, necessary formalities were completed and the present appeal was filed. Ld. AR has requested for condonation of delay which was purely unintentional and due to bonafide reasons.

At the outset, Ld. AR submitted that the order of the Ld. CIT(A) has been passed exparte, as the assessee was not able to make requisite compliance before him. He has, therefore, requested that the impugned order may be set aside and the matter may be restored to the file of the CIT(A).

On the other hand, Ld. DR has not objected to the said proposition.

After hearing both the parties, in the interest of justice, we hereby restore the matter to the CIT(A) for fresh adjudication on merits after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to make requisite compliance during the appellate proceedings.

In the result, appeal of the assessee allowed for statistical purposes.