AI Structured Summary
Not yet generated for this judgment
Judgment
Per Renu Jauhri, Accountant Member:
This appeal by the assessee is directed against the order dated 17.09.2025 of the Ld. Commissioner of Income Tax (Appeal)-3, Gurugram [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 28.12.2019 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the DCIT, Central Circle-1, Gurugram (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18.
At the outset, the assessee has filed an application seeking condonation of delay of 101 days in filing the present appeal. The ld.AR for the assessee submitted that the impugned order passed by the CIT(A) dated 17.09.2025 was served upon the assessee only on 12.01.2026 and, therefore, the assessee could not file the appeal within the prescribed period. Considering the reasons stated in the application for condonation of delay and in the interest of substantive justice, we hereby condone the delay and admit the appeal for adjudication.
It is noted from the impugned orderthat the CIT(A) decided the appeal ex parte and confirmed the addition of Rs. 1,31,40,000/- made under section 69A of the Act.
After hearing both the parties, in the interest of justice, we hereby restore the matter to the CIT(A) for fresh adjudication on merits after giving reasonable opportunity of being heard to the assessee. Accordingly, the impugned order is set aside and the matter is restored to the file of the CIT(A) for fresh adjudication in accordance with law, after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to make requisite compliance during the appellate proceedings.
In the result, the appeal of the assessee is allowed for statistical purposes.