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Judgment
This appeal by the assessee is emanating from the order of the NFAC, Delhi in appeal No. NFac/2014-15/10118152 dated 26.9.2025. Assessment was framed by the AO u/s. 144/147 of the Income Tax Act, 1961 dated 26.09.2025 relating to assessment year 2015-16.
None appeared on behalf of the assessee, despite issue of notice of hearing, hence, we are proceeding exparte qua the assessee, after hearing the ld. DR and perusing the records.
It is noted that there is a delay of 75 days in filing the appeal before the Tribunal. After hearing the Ld. DR and keeping in view the cause of delay in filing the appeal, we are of the considered view that reasonable cause has been attributed to the assessee for delay in filing the appeal, hence, in the interest of justice, we condone the delay in filing the belated appeal before the Tribunal and proceed further.
Upon careful consideration the relevant records, we find that AO has passed the exparte order u/s. 144 of the Act and also Ld. CIT(A) has dismissed the appeal on account non-prosecution, even without going into the merits of the case properly. Hence, in the interest of justice, we remit back the issues in dispute to the file of the Assessing Officer for fresh adjudication, with the directions to consider each and every aspect of the matter, after giving adequate opportunity of being heard to the assessee, for which ld. DR has no objection. However, Assessee is directed to cooperate with the Assessing Officer during the proceedings in order to enable the Assessing Officer to pass the order, in accordance with law.
In the result, the Assessee’s appeal is allowed for statistical purposes.