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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This appeal arises from order dated 06.01.2026, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by NFAC, Delhi.
On the last date of hearing, the Ld. AR drew our attention to the facts that a small delay of two days was not condoned by the Ld. CIT(A) and thereafter, the appeal was dismissed in limine. The Ld. AR pointed out that the assessee had filed the appeal on the belief that it was filed within time and it was the further submission that no opportunity was given to rectify the defect in the shape of a petition seeking condonation for delayed filing of appeal. It was averred that even otherwise a small 1 delay of two days deserved to be condoned as it amounted to denial of justice on account of a very technical issue. It was prayed that the delay may be condoned and this matter may be remanded back to the file of Ld. AO since even there also the assessee had not been able to make a presentation of facts.
The Ld. DR relied on the orders of the authorities below.
We have considered the documents before us and have heard the Ld. AR/DR. It is seen that the assessee has been rather casual in terms of complying to the notices issued by the Ld. AO for eliciting the necessary details from the assessee. Be that as it may, the Ld. CIT(A) should have condoned the very short delay of two days and admitted the appeal for adjudication. We cannot persuade ourselves to concur with the view of Ld. CIT(A) in not condoning the delay of two days. Accordingly, we set aside the impugned order, condone the delay and remit this matter back to the file of Ld. AO for fresh assessment. Needless to say, while the Ld. AO would give adequate opportunity of being heard, the assessee would be expected to respond promptly to such opportunities.
In the result, the appeal is partly allowed for statistical purposes.