Lokendra Singh vs ITO Ward 68(5)

PER MADHUMITA ROY, JUDICIAL MEMBER:

The instant appeal filed by the assessee is directed against the order dated 27.11.2025 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') arising out of the Assessment Order dated 15.03.2024 passed by the NFeAS, Delhi (hereinafter referred to as 'the ld. AO') under Section 143(3) r.w.s. 144B of the Act for Assessment Year 2022-23.

The appeal filed by the assessee before the Ld.CIT(A) was dismissed at the threshold being barred by limitation. The Ld.CIT(A) has not decided the appeal on merits also. The reason given by the assessee for filing the appeal before the Ld.CIT(A) late is found to be reasonable.

Considering the explanation rendered by the assessee in support of delay of 134 days in preferring the appeal before the Ld. CIT(A) which appears to be genuine, the delay in filing the appeal before the CIT(A) is condoned and I set aside the order of the First Appellate Authority and remand the matter back to the file of the Ld. AO for deciding the appeal afresh after giving the assessee due opportunity of hearing and after considering the evidence on record and any other evidence which the assessee may choose to file at the time of hearing.

In the result, appeal filed by the Assessee is allowed for statistical purposes.