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Judgment
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:
This appeal is filed by the Assessee against the order of Ld. CIT- APPEAL (NFAC) NEW DELHI dated 07-Apr-2026 arising out of the assessment order dated 21.12.2022, passed u/s. 143(3) read with section 144B of the Income tax Act (hereinafter referred to as “the Act”) by the Assessment Unit Income Tax Department for the A.Y.2021-22.
The Assessee has raised the following grounds of appeal:
JURISDICTIONAL GROUNDS (IMPUGNED REOPENING ACTION U/S 148 IS TOTALLY INVALID)
1.That impugned order passed u/s 250 by NFAC/CIT(A), dismissing appeal of assessee on 124 days delay is invalid as no effective consideration of affidavit filed by assessee for explaining bonafide reasons for delay in filing of appeal is made without which order passed u/s 250 is against principle of natural justice, equity & fairness;
2.That impugned order passed u/s 250 by NFAC/CIT(A), dismissing appeal of assessee and sustaining impugned assessment order of Ld AO are totally unlawful as by no provision of law, addition of bogus purchases could be made u/s 69 of the Act considering it as an investment only.
3.That impugned order passed u/s 250 by NFAC/CIT(A), dismissing appeal of assessee and sustaining impugned assessment order of Ld AO are totally unlawful as the assessment order passed u/s 143(3) by making addition u/s 69 of the act of Rs.6,80,23,599/- in variance with final show cause notice issued on dated 08.12.2022 proposing addition u/s 69B and passed by traveling beyond SCN issued;
4.That impugned order passed u/s 250 by NFAC/CIT(A), dismissing appeal of assessee and sustaining impugned assessment order of Ld without considering the submission filed on dated 23.11.2022 before Ld.AO during assessment proceeding.
5.That impugned order passed u/s 250 by NFAC/CIT(A), dismissing appeal of assessee and sustaining impugned assessment order of Ld without firstly examining audited books of accounts and then rejecting audited books of accounts u/s 145(3) of the act;
6.That impugned order passed u/s 250 by NFAC/CIT(A), dismissing appeal of assessee and sustaining impugned assessment order of Ld AO by picking up purchases only without doubting corresponding sales
That the appellant craves leave to add add/alter any/all grounds of appeal before or at the time of hearing of the appeal.”
At the outset, ld. Counsel for the assessee submitted that the ld. CIT(A)/NFAC passed an order dated 07.04.2026 under section 250 of the Act by dismissing the appeal of the assessee and did not condone the 124 days delay. It is also submitted that no effective consideration of affidavit filed by the assessee for explaining bonafide reasons for delay in filing of appeal.
Per contra, ld. DR relied on the order of the ld. CIT(A).
We have heard the rival submission and perused the material available on record. We find that the ld. CIT(A) passed an order dated 07.04.2026 under section 250 of the Act by dismissing the appeal of the assessee without considering the reasons of delay of 124 days of filing of appeal by the assessee. Considering the reasons filed by the assessee, we condone the delay and set aside the issue to the file of the ld. CIT(A) for adjudication afresh. The CIT(A) is directed to accord three effective opportunities to the assessee and assessee is likewise directed to avail the opportunities and submit documents/evidence as required by the CIT(A). The appeal of the assessee is decided in aforesaid terms.
In the result, appeal filed by the Assessee is allowed for statistical purposes.