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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee against order dated 11.03.2026 under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [hereinafter referred to as “the CIT(A)”] arising out of assessment order dated 20.03.2023.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) dismissed application for condonation of delay of 946 days in filing appeal before Ld. CIT(A) which was due to non-receipt of order. An affidavit regarding the same was filed before Ld. CIT(A). Ld. CIT(A) dismissed the appeal as not maintainable.
Ld. Departmental Representative relied on impugned order.
From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(A) vide order dated 11.03.2026 dismissed application for condonation of delay of 946 days in filing appeal due to non-receipt of order. The explanation of non-receipt of order does not smack of malafide as appellant has not gain anything by not filing appeal earlier.
In view of above material facts, in interest of justice, impugned orders dated 11.03.2026 of Ld. CIT(A) is set aside, the delay of 946 days in filing appeal is condoned and the matter is restored to the file of Ld. CIT(A) for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.