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Judgment
ORDER
PER NAVEEN CHANDRA, AM :-
This appeal filed by the assessee is directed against the order dated 08.01.2026 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi under section 250 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) arising from the assessment order dated 25.11.2024 passed under section 147 r.w.s 144B of the Act by the NFAC, for the A.Y. 2020-21.
At the very outset, the ld. counsel for the assessee submitted that there was a delay of 217 days in filing appeal before the CIT(A). The ld. CIT(A) has rejected the application filed for condonation of delay and passed an ex-parte order, dismissing the appeal.
Per contra, the ld. DR relied upon the orders of the authorities below.
We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) rejected the assessee’s application for condonation of delay of 217 days and passed an ex-parte order. The ld. CIT(A), did not appreciate explanation submitted by the assessee and no merits were dealt with while passing the appellate order as per the provisions of section 250(6) of the Act.
In such factual matrix, we are of the view that the reasons stated by the ld. counsel for the assessee regarding a purported dispute with the previous authorized representative and alleged difficulty in retrieving records, coupled with the engagement of a new tax consultant, seems to be reasonable and sufficient cause. Accordingly, we condone the delay in filing appeal before the CIT(A), in the light of the decision of the hon’ble Supreme Court in the case of in Collector, Land Acquisition, Anantnag v. Mst. Katiji (1987), reported in 1987 AIR 1353, 1987 2 SCC 107. Further, in view of the above facts and circumstances and in the interest of natural justice and fair play, we are of the considered opinion that the issues be restored to the file of the ld. CIT(A) for adjudication afresh. The CIT(A) is directed to accord three effective and adequate opportunities of being heard to the assessee. Needless to say that the assessee is also directed to provide necessary information /documents as required by the authorities.
In the result, appeal of assessee in ITA No.3414/DEL/2026 is allowed for statistical purposes.