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Judgment
Per Renu Jauhri, Accountant Member:
This appeal by the assessee is directed against the order dated 11.07.2024 of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the order dated 30.05.2023 passed under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) Assessing Officer (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2013-14.
At the outset, it is noted that the present appeal has been filed with a delay of 529 days. The assessee has filed an application for condonation of delay 13.03.2026 along with an affidavit wherein it has been explained that the assessee remained unaware of the passing of appellate order as the matter was being handled by his Chartered Accountant, who had lost track of the same due to shifting in his office and hence did not inform the assessee in time. As soon as the matter came to the knowledge of the assessee on 3.03.2026, immediate steps were undertaken to file the present appeal without any further delay. Ld. AR has requested for condonation of delay which was purely unintentional and due to bonafide reasons.
After hearing both the parties, we hereby condone the delay of 529 days as the same is found to be due to reasonable cause.
Before us, the Ld. AR submitted that the order dated 11.07.2024 of the Ld. CIT(A) has been passed exparte without giving proper opportunity to the assessee.
We have heard the rival submissions and perused the material available on record. In the interest of justice, we deem it appropriate to restore the matter to the CIT(A) to grant one more opportunity to the assessee and adjudicate the matter afresh on merits. The assessee is also directed to be vigilant and make requisite compliance before the CIT(A) without fail.
In the result, appeal of the assessee is allowed for statistical purposes.