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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 16.05.2024 passed by the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 01.10.2019 passed by the Assessment Unit, Income-tax Department under Section 143 of the Act for Assessment Year 2017-18.
The instant appeal filed by the assessee is found to be barred by limitation for about 667 days in support of which an application for condonation of delay has already been filed. We have gone through the same and the reason assigned for filing the appeal belatedly seems to be genuine and, therefore, the delay is condoned.
We have heard the parties, perused the records.
It was also pointed out by the Ld. DR that before the Ld. CIT(A) the appeal was filed belatedly and it was submitted by the Ld. AR that due to Covid pandemic, in such delay caused in filing the appeal before the Ld. CIT(A) which in our considered opinion seems to be genuine and, therefore, we condone the delay in filing the said appeal before the Ld. CIT(A) too. Further considering this particular aspect of the matter that both the authorities below have passed orders ex-parte and particularly considering the submission made by the Ld. AR, we dispose of this appeal by remanding the issue to the file of the Ld. CIT(A) for consideration of the same afresh. The appeal is directed to be completed within a period of 8 months from the date of passing of this order today by the Ld. CIT(A). We also make it clear that in the event the assessee does not co-operate that the authorities below, the said authority would be at liberty to proceed and finalize the issue strictly in accordance with law.
In the result, appeal filed by the Assessee is allowed for statistical purposes.