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Judgment
PER VIMAL KUMAR, JM:
Application for condonation of delay of 102 days in filing appeal and the appeal filed by the appellant/ Assessee are against order dated 03.09.2025 of Ld. Commissioner of Income Tax (Appeals)/ NFAC, Delhi [hereinafter referred to as “the CIT(A)”] under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 24.03.2021 of the ld. Assessing Officer/Income Tax Department, NFAC, Delhi (hereinafter referred to as ‘the AO’) u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Act for A.Y. 2018-19.
Ld. Authorized Representative for appellant/assessee submitted that there is delay of 102 days in filing appeal due to a professional dispute with the appellant’s previous counsel. The explanation for delay does not smack of malafides as the appellant has not gained anything by not filing appeal within the period of limitation of 102 days in filing appeal is condoned.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) erred in dismissing the appeal since the appellant failed to file submissions to controvert findings of Ld. AO and support grounds of appeal. The matter may be restored to the file of ld. CIT(A).
Ld. Departmental Representative relied on impugned order.
From examination of record in light of aforesaid rival contention it is crystal clear that ld. CIT(A) vide ex parte order dated 03.09.2025 dismissed. The appeal due to assessee’s failure to file any submissions to controvert the findings of ld. AO and support grounds of appeal.
In view of above material facts in the interest of justice, the impugned order dated 03.09.2025 of ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.
In the result, the application for condonation of delay of 102 days in filing appeal is allowed and the appeal filed by the appellant/assessee is allowed for statistical purposes.