INT Infrastructure Private Limited vs DCIT Circle 10(1)

PER AMITABH SHUKLA, AM

This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, New Delhi, dated 29.10.2025 arising out of assessment order dated 27.12.2022 passed under section u/s 143(3) of the Act for the Assessment Year 2021-22. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

At the outset, we have noted that the Registry has identified the delay of 48 days in this case for filing of appeals. Justifying the delay, the appellant had submitted that due to bona fide and unavoidable reasons the appeal could not file in time. It was submitted by the Shri Jashandeep Singh Director of this company that the order u/s 250 of the Act dated 29.10.2025 in respect of Assessment Year 2021-22 has been received but the same has not been brought to the notice of management by the concerned person, which contributed to the delay. This factor contributed to the above-mentioned delay. Thus, it was argued that the delay is not intentional. We are conscious that no litigant gains by delay its matter. The Ld. DR did not seriously object to the condonation of delay. Delay of 48 days in filing of these assessee’s appeal are condoned in larger interest of justice and in light of Hon’ble Apex court decision in the case of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

At the outset, ld. Counsel for the assessee submitted that the ld. CIT(A) has dismissed its case ex-parte and thus its right to natural justice of being heard has been violated. The ld. Counsel submitted that the assessee was prevented by compelling person reason were making requisite compliance to the statutory notices of ld. CIT(A). It was submitted that the impugned conduct of the assessee was neither intentional nor mala fide. It was accordingly requested that the matter be kindly considered for remission back to the ld. CIT(A) for adjudication de novo. The ld. Counsel personally ensured that full compliance shall now been made.

The ld. DR while relying upon the order of the lower authorities did not seriously oppose the move.

We have heard rival submissions in the light of material available on records. The misconduct of the assessee in not complying to the statutory notices of the ld. First Appellate Authority are evident from the assailed appellate order dated 29.10.2025. We are however in agreement with the justification tendered for the impugned non-compliance. We are also conscious of the fact that no litigant benefits by non-prosecution of its case. Accordingly in the interest of justice, we remit the matter back to the file of the ld. CIT(A) for adjudication de novo in accordance with law, while according opportunity of being heard and by passing a speaking order. The assessee shall be bounden to comply with statutory notices issued and any non-compliance shall be adversely viewed. The appeal of the assessee is therefore allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.