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Judgment
PER MAHAVIR SINGH, VP:
This appeal by the assessee is emanating from the order of the National Faceless Appeal Centre (NFAC), New Delhi dated 22.1.2026. Assessment was framed by the Assessing Officer, vide order dated 09.06.2021 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as “Act”) relevant to assessment year 2018-19.
The assessee has raised the following solitary ground :
“That the National Faceless Appeal Centre (NFAC), Delhi rejected the application on the grounds that the appeal is therefore liable to be dismissed as time-barred. Accordingly, the appeal is being dismissed as barred by limitation, without being admitted for adjudication on merits. However, Ld. CIT(A) ignored the appellants application for condonation of delay.”
At the threshold, it is submitted by the Ld. Counsel for the assessee that Ld. CIT(A) has dismissed the appeal of the assessee on account of limitation. He further submitted that there was a delay of 4 months in filing the appeal before the CIT(A) for which the assessee has filed the application for condonation of delay by stating that “lockdown was implemented by the Government of India on the pretext of Pandemic COVID 19 and after the lockdown got over the Income Tax Portal was not fully functional therefore appeal could not be filed well within the stipulated time.” He further submitted that Ld. CIT(A) did not accept the aforesaid contention of the assessee for condoning the delay and dismissed the appeal being time barred without adjudicating the appeal on merits. Thus, he prayed that the matter may be remitted back to the file of the CIT(A) for passing a well-reasoned and speaking order on the merits of the case and delay in dispute before the Ld. CIT(A) may also be condoned.
Ld. DR relied upon the orders of the authorities below.
After hearing both the sides, it is noted that Assessing Officer passed the assessment order on 9.6.2021 and against which the assessee has filed the appeal before the Ld. CIT(A) on 24.11.2021, as a result thereof there is delay occurred for 4 months. However, it was the contention of the Ld. AR that as lockdown was implemented by the Government of India on the pretext of Pandemic Covid 19 and after the lockdown got over the Income Tax Department portal was not fully functional which resulted delay in filing the appeal. It is noted that as per the order of the Apex Court dated 10 January 2022 in re: Cognizance for extension of limitation, the period from 15th March 2020 to 28th February 2022 would stand excluded for the purpose of limitation. It is further noted that Ld. CIT(A) inclined to condone the delay and dismissed the appeal as time barred without being admitted for adjudication on merits, which is not sustainable in the eyes of law. Keeping in view the aforesaid factual matrix, legal position and in the interest of larger justice, we deem it fit and proper to condone the delay in dispute before the Ld. CIT(A) and remit back the issues to the file of the Ld. CIT(A) for its adjudication by passing a reasoned and speaking order on the merits of the case. We hold and direct accordingly.
The instant assesseee’s appeal is allowed for statistical purposes.