AI Structured Summary
Not yet generated for this judgment
Judgment
PER S. RIFAUR RAHMAN, AM :
This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 21.11.2025 for the Assessment Year 2011-12.
At the time of hearing, ld. AR for the assessee submitted that the ld. CIT (A) dismissed the appeal in limine only on the ground of delay in filing the appeal by 3 days without duly appreciating that the assessee had shown reasonable and sufficient cause for the delay. He further submitted that the ld. CIT (A) had not adjudicated the issues on its merits. He submitted that ld. CIT (A) ought to have dealt with the grounds of appeal substantively even if the delay was not condoned or at least provided a detailed finding on the sufficiency of the cause of delay. Further he submitted that the Assessing Officer decided the issue on the basis of some agreements which the assessee never entered into and the contents of the said agreements are false and forged and the addition on the basis of these false documents is arbitrary, unjust and against facts of the case. Therefore, he prayed that this issue may be remitted back to AO, after condoning the delay in filing the appeal before the ld. CIT (A), with the prayer to give an opportunity of being heard to the assessee.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and relied on the orders of the authorities below.
Considered the rival submissions and material placed on record. After hearing the submissions of ld. AR, we are of the opinion that there is only a 3 days of delay in filing the appeal before the ld. CIT (A) and the assessee has a reasonable cause in delay filing the appeal. Accordingly, we condone the delay in filing the appeal before the ld. CIT (A) restore the matter to the file of Assessing Officer for the reason that certain documents were claimed to be forged and false. The same was applied to make addition. These need verification at grass level. We direct the Assessing Officer to decide the issues on merit as per law after giving an opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the Assessing Officer on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.