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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 28.02.2025 of the Ld. National Faceless Appeal Centre, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1073802558(1)arising out of the order dated 17.03.2023 u/s 147 r.w.s 144/144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the Assessment Unit, Income Tax Department, for AY: 2018-19.
None appeared at time of hearing for the assessee. We heard ld. DR and perused the records. We find that appeal is filed with a delay of 245 days and an application for condonation of delay has been filed. Considering that assessee is an individual and the reasons cited, thedelay is condoned and appeal is admitted for hearing.
Further, it comes up that assessment order passed u/ 147 r.w.s 144 on account of alleged unexplained cash deposits and assessee has raised legal grounds challenging initiation of proceedings u/s 148 of the Act. Further, before ld. CIT(A) assessee had not appeared and material on record shows assessee claims that notices were not received as the same were sent on incorrect email address.
In the light of aforesaid circumstances we consider it appropriate case to give assessee an opportunity to contest on merits. The appeal is allowed for statistical purpose.The issue on merit, as well as law,are remitted to the files of ld. CIT(A) to give fresh opportunity of hearing to decide issue afresh.