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Judgment
PER MADHUMITA ROY, J. M.:
The instant appeal filed by the Assessee is directed against the order dated 13.08.2025 passed by the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as the Ld. CIT(A)/NFAC] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 24.12.2019 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 143(3) of the Income Tax Act, 1961 ('Act' for shot) for Assessment Year 2017-18.
The appeal is found to be time barred of 119 days in support of which application for condonation of delay has been filed. In fact the order was served by the Assessee to the email not belongs to the Assessee. However, such delay was not condoned and hence the order impugned passed by the Ld. CIT(A) before us.
Having regard to the explanation rendered by the Assessee which seems to be genuine, the Appeal preferred by the Assessee before the Ld. CIT(A) being ex-parte one, the issue is set aside to the Ld. CIT(A) for consideration to the same afresh.
The Ld. CIT(A) is further directed to provide an opportunity of being heard to the assessee while considering the case made out by the assessee and to finalize the issue by passing a reasoned order upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.
In the result, the Appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 27/07/2026.