Rupesh Mittal vs Income Tax Officer

PER VIMAL KUMAR, JM:

The Application for condonation of delay of 133 days in filing appeal and appeal filed by assessee is against order dated 28.10.2025 of the Ld. Assessing Officer u/s 154 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) in pursuance to assessment order dated 18.05.2023 of Ld. Assessing Officer u/s 147 r.w.s. 144B of the Act for A.Y. 2017-18.

Ld. Authorized Representative for appellant/assessee submitted that there is delay of 133 days in filing appeal due to illiteracy/ lack of awareness of impugned order, email communication issues, mis-communication with previous consultant and financial year hardship. The explanation for condonation of delay does not smack of malafide, therefore, delay of 133 days in filing appeal is condoned.

Ld. Authorized Representative for appellant/assessee submitted that Ld. Assessing Officer passed ex parte order dated 18.05.2023 and 28.10.2025 in violation of principle of natural justice.

Ld. Departmental Representative submitted that appellant/assessee had failed to respond various notices.

From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. AO had passed ex parte order dated 18.05.2023 u/s 147 r.w.s. 144B of the Act and order dated 28.10.2025 u/s 154 of the Act in violation of principle of natural justice.

In view of above material facts, in interest of justice, impugned orders dated 18.05.2023 and 28.10.2025 are set aside and the matter is restored to the file of Ld. AO for afresh adjudication in accordance with law after affording fair opportunity of hearing to the appellant/assessee.

The application for condonation of delay 133 days is allowed and appeal filed by the assessee is allowed for statistical purposes.