AI Structured Summary
Not yet generated for this judgment
Judgment
PER KRINWANT SAHAY A.M.
Appeal in this case has been filed by the Assessee against the order dated 29.10.2025 passed by the Ld. CIT(A)/NFAC, Delhi for the A.Y. 2015-16.
The assessee has raised following grounds of appeal :-
1.The CIT(A) erred in dismissing the delay condonation application for delay in filing appeal with CIT(A).
2.The CIT(A) erred in not providing opportunity of being heard before dismissing the appeal
3.The CIT(A) erred in not disposing of other grounds of appeal
4.The CIT(A) erred in not considering the additional evidences filed with CIT(A).
At the very outset the Ld. Counsel for the assessee brought it to the notice of the Bench that assessment in this case has been passed by the AO exparte u/s.144 of the Act. He further brought it to our notice that there was a delay of 416 days in filing of the appeal before the ld. CIT(A). The condonation application was filed by the assessee before the Ld. CIT(A) but the Ld. CIT(A) did not condone the delay and dismiss the appeal of the assessee in limine. The Ld. Counsel for the assessee requested for remanding this case back to the file of the Ld. CIT(A) for fresh adjudication.
Per contra the Ld. DR has supported the appellate order passed by the ld. CIT(A) on the ground that assessee is very casual in its behavior towards revenue matter. The Ld. DR further argued that the assessment order in this case has been passed exparte u/s.144 of the Act and there is a delay of 416 days in filing of the appeal before the ld. CIT(A).
We have considered the findings given by the AO and the ld. CIT(A) in their respective orders and we have also heard the Ld. Counsel for the assessee in detail. We are of this considered view that keeping in view of natural justice in mind the assessee deserves another opportunity of being heard before deciding the appeal. Accordingly, we remand this case back to the file of the ld. CIT(A) with a direction that the assessee should be given adequate opportunity as required under law and the assessee may file papers and details in its support on which if the Ld. CIT(A) feels necessary he may call remand report from the AO and then decide the issues raised by the assessee. Accordingly, the appeal is remanded back to the file of the Ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical purposes.