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Judgment
PER AMITABH SHUKLA, AM
This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 14.11.2025 arising out of assessment order dated 11.02.2025 passed under section 143(3) for the Assessment Year 2023-24. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
The Registry has identified a delay of 13 days in the case, in filing of this appeal before the tribunal. In its affidavit the assessee, has pleaded that the impugned appellate order dated 14.11.2025 was not received by the appellant through e-mail or any other mode of communication and that appellant became aware of the order only upon chance checking of Income Tax Portal. All these activities contributed to the delay which was neither willful nor wanton. The assessee submitted that there will not be case of any non-compliance now. The Ld. DR did not object to the condonation of delay. We have considered the justification put forth by the assessee and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal.
At the outset, the ld. Counsel for the assessee argued that its right to natural justice has been violated as ld. CIT(A) has dismissed its appeal without giving adequate opportunity of being heard. It was submitted that the assessee was prevented by sufficient cause and that there was no willful intent to not comply with statutory notices of ld. First Appellate Authority. The ld. Counsel accordingly requested that the case may be considered for remission back to ld. CIT(A) for re-adjudication and assured that full compliance shall now be made.
The ld. DR while placing reliance upon the orders of the lower authorities did not oppose the move.
Heard both the parties. Material available on record perused.
We have noted from para 5.4 of the appellate order that assessee was indeed given opportunities which remained un-complied. We have however also noted that the peculiar facts of the case concerning survey at assessee’s premise and the denial of registration u/s 12A vide order u/s 143(3) dated 11.02.2025 requires a thorough consideration before arriving at any conclusion. In the interest of justice, we therefore set-aside the order of ld. CIT(A) and direct him to re-adjudicate the appeal in accordance with law and by passing a speaking order. The assessee shall be bounden to comply with statutory notices and any non-compliance would be adversely viewed. The appeal of the assessee is therefore allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.