Rajesh Kumar Gupta vs Circle 5(2)(1), Noida

PER AMITABH SHUKLA, AM

This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, New Delhi, dated 13.10.2025 arising out of assessment order dated 04.05.2021 passed under section u/s 143(3) r.w.s. 144B of the Act for the Assessment Year 2018-19. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

At the outset, the ld. Counsel for the assessee submitted that there is a delay of 66 days in the case, in filing of this appeal before the tribunal. In its affidavit the assessee, has pleaded that the impugned appellate order dated 13.10.2025 was not received by the appellant as the same went to a wrong e-mail Id. The appellant became aware of the order only upon chance checking of Income Tax Portal. All these activities contributed to the delay which was neither willful nor wanton. The assessee submitted that there will not be case of any non-compliance now. The Ld. DR did not object to the condonation of delay. We have considered the justification put forth by the assessee and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal.

The ld. Counsel for the assessee submitted that the ld. CIT(A) has dismissed its case ex-parte and thus its right to natural justice of being heard has been violated. The ld. Counsel submitted that the assessee was prevented by compelling person reason for making requisite compliance to the statutory notices of ld. CIT(A). It was submitted that the impugned conduct of the assessee was neither intentional nor mala fide. It was accordingly requested that the matter be kindly considered for remission back to the ld. CIT(A) for adjudication de novo. The ld. Counsel personally ensured that full compliance shall now been made.

The ld. DR while relying upon the order of the lower authorities did not seriously oppose the move.

We have heard rival submissions in the light of material available on records. The misconduct of the assessee in not complying to the statutory notices of the ld. First Appellate Authority are evident from the assailed appellate order dated 13.10.2025. We are however in agreement with the justification tendered for the impugned non-compliance. We are also conscious of the fact that no litigant benefits by non-prosecution of its case. Accordingly in the interest of justice, we remit the matter back to the file of the ld. CIT(A) for adjudication de novo in accordance with law, while according opportunity of being heard and by passing a speaking order. The assessee shall be bounden to comply with statutory notices issued and any non-compliance shall be adversely viewed. The appeal of the assessee is therefore allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.