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Judgment
PER SUDHIR PAREEK, JM
The instant appeal is emanating from the order dated 12.3.2026 of the National Faceless Appeal Centre,(NFAC), Delhi relevant to assessment year 2024-25.
When the matter called for hearing none appeared on behalf of the appellant and the matter was heard accordingly, the Learned DR and carefully perused the records. As per the grounds of appeal, the appellant expressed the grievance over the action of the Learned CIT(A), by stating that there was sufficient and reasonable cause to condone the delay of 266 days u/s 249(3) of the Act and but ignored the sufficient cause furnished, resulted cause of justice defeated as no presumption be made that delay is on account of culpable negligence and requested to restore the issue to be decide on its merit alone as tribunal is capable of removing injustice, by referring Collector Land Acquisition Anantnag versus Mst Katiji (SC) civil appeal 460/1987. Bare perusal of impugned order reveals that appellant furnished explanation regarding delay in question before the first appellate authority that non formation of governing body of the trust and section of its members leads to delay of 266 days.
It is noted that in this case Learned CIT(A) has dismissed the appeal of the appellant on account of limitation by not condoning the delay. It is settled law that courts should adopt liberal approach while deciding matter regarding condone the delay and preferred the disposal on merit. After carefully perusing the records and in the interest of justice, we inclined to condone the delay in dispute before the Learned CIT(A) in order to decide the matter on its merit alone and remit back the issues in dispute to the file of the Learned CIT(A) with the directions to decide the same afresh, after giving adequate and meaningful opportunity of being heard to the appellant . We hold and direct accordingly.
Consequently, the appeal is allowed for statistical purposes.