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Judgment
PER KRINWANT SAHAY AM
Appeal in this case has been filed by the assessee against the order dated 04.12.2025 passed by the Ld. CIT(A)/NFAC Delhi for the 2019-20. Grounds of appeal are as under :-
“1.FDR Auto Sweep Account Transfer to FD Account and Auto withdrawal treated as income. Rs.46010041/-”
During proceedings before us the Ld. DR submitted before the Bench that the AO has passed the assessment order u/s.147/144 of the Act and made the addition of Rs.39075000/-. He also submitted that the Ld. CIT(A) has dismissed the appeal in limine solely on the ground of delay of 545 days without adjudicating the case on merits.
It was brought on record that there was sufficient reason for filing the appeal belatedly as there was a repeated change of Principals/ Members Secretaries, frequent change of chairperson, absence of technical tax expertise etc due to which the assessee did not file the appeal before the ld. CIT(A) in time. A prayer was also made that the appeal should be condoned and the matter may be restored back to the file of the Ld. CIT(A) for fresh adjudication.
Per contra the ld. DR relied on the orders of the authorities below.
We have considered the findings given by the lower authorities and we have also considered the reasons brought on record for belatedly filed appeal before Ld. CIT(A). We find sufficient reason for delay in filing of appeal before the ld. CIT(A) and accordingly, we condone the delay and remand this matter back to the file of the Ld. CIT(A) for adjudication after giving adequate opportunity to the assessee. The assessee is also directed to file all the required details and documents in time.
In the result, the appeal filed by the assessee is allowed for statistical purpose.