Rakshak Rawal vs Income Tax Officer

PER M. BALAGANESH, A. M.:

The appeal in ITA No. 8300/Del/2025 for AY 2015-16, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 30.10.2025 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 17.03.2023 by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’).

At the outset, we find that the ld CIT(A) had dismissed the appeal as not maintainable by not condoning the delay in filing of appeal by the assessee by 306 days. The ld AR before us submitted that no opportunity in this regard was even given by the ld CIT(A) seeking explanation for the delay. The ld AR prayed for one opportunity to be given to the assessee explain the reasons for the delay in filing of appeal before the ld CIT(A). Hence, in the interest of justice and fairplay, we deem it fit and appropriate, to restore this appeal to the file of the ld CIT(A). The assessee is directed to explain the reasons for delay in filing of appeal before the ld CIT(A). The ld CIT(A) if it deems fit on consideration of the condonation petition may decide to admit the appeal and if so admitted shall adjudicate the grounds raised before him afresh. With these observations the grounds raised by the assessee are allowed for statistical purposes by restoring to the file of the ld CIT(A).

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