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Judgment
O R D E R
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 20.11.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1082823577(1) arising out of the penalty order dated 13.01.2022 u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the NFAC, Delhi for AY: 2015-16.
On hearing both sides we find that NFAC has dismissed the appeal of the assesse in limine without condoning the delay of 79 days for which ld. Counsel has submitted that on a non-existing email id communication from the department were being received. At the same time, ld. Counsel has submitted that the quantum proceedings are in fact pending before ld. CIT(A) as the appeal of the assesse ITA 4468/Del/2019 was decided by order dated 25.11.2020 by Coordinate Bench wherein the issues were restored to the files of ld. CIT(A) to give fresh opportunity of hearing and thereby the appeal is still pending before the First Appellate Authority.
In the light of aforesaid circumstances we allow the appeal of the assesse for statistical purposes and restore the issue on merits as well as law to the files of ld. CIT(A) to condone the delay of the assesse and decide the appeal afresh.
Order pronounced in the open court on 04.06.2026