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Judgment
PER SHRI ANUBHAV SHARMA, JUDICIAL MEMBER:
These appeals preferred by the Assessee against the order of the Ld. Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 143(3)/147of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under: -
| ITA No. & AY | Ld. FAA who passed the appellate order | Appeal No. & Date of order of the Ld. FAA | AO who passed the assessment order & Date of order |
| 6613/D/26 2016-17 | NFAC, Delhi | DIN & Order No : ITBA/NFAC/S/250/2024-25/1072449063(1) Dated: 23.01.2025 | NFAC, Delhi 26.05.2023 |
| 6614/D/26 2017-18 | NFAC, Delhi | DIN & Order No : ITBA/NFAC/S/250/2024-25/1072449867(1) Dated 23.01.2025 | NFAC, Delhi 22.06.2023 |
None appeared for the assesse at the time of hearing and the appeals have been filed barred by limitation on 439 days an application for condonation of delay has been filed. We have perused the ground and the material on record. In the given facts and circumstances after hearing ld. DR no further notice is justified. The reasons cited for condonation of delay are that assesse is a firm and due to critical disease suffered by the brother of appellant proprietor supported with medical evidences filed along with the application the assesse failed to filed the appeal due time. On going through the impugned order of ld. CIT(A) we find that ld. First Appellate Authority mentions of 4 notices being served through ITBA/email but there was no response of the assesse it appears that for the same reason as cited for condonation of delay assesse failed to appear before ld. CIT(A). At the same time, it appears from the form 35 the email address was provided, however, there was no communication that notice have been served by email only.
In the light of aforesaid facts and circumstances we consider it appropriate case where ends of justice will be served by giving assesse an opportunity to contest on merit. Thus, delay in filing the appeal is condoned and consequently, the appeal is also allowed for statistical purposes the issue on merits as well law are restored to the files of ld. CIT(A) to give fresh opportunity of hearing to the assesse and notice may be sent by the email address provided in the form 35 which is similar to email address provided in form 36.
The appeals of the assesse are allowed for statistical purposes.