Resident Welfare Association vs DCIT

PER M. BALAGANESH, A. M.:

The appeal in ITA No.9139/Del/20250 for AY 2013-14, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 21.11.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 19.03.2019 by the Assessing Officer, ACIT, Circle-3, Noida (hereinafter referred to as ‘ld. AO’).

The only effective issue is as to whether the learned CITA was justified in not condoning the delay in filing of appeal before him by 10 days and dismissing the appeal as not maintainable in the facts and circumstances of the instant case.

We have heard the rival submissions and perused the materials available on record. We find that assessee was prevented from sufficient cause in not filing the appeal in time before the learned CITA. Hence, in the interest of substantial justice, we deem it fit and appropriate to direct the learned CITA to condone the delay, admit the appeal of the assessee for adjudication and decide the appeal afresh in accordance with law. The assessee is given liberty to raise additional grounds, if any, in support of its contentions. The learned CITA is directed to pass a speaking order by considering the grounds and additional grounds, if any, raised by the assessee. With these observations, the grounds raised by the assessee are allowed for statistical purposes.

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