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Judgment
O R D E R
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assesse against the order dated 06.11.2025 of the Ld. National Faceless Appeal Centre, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2025-26/1082333184(1) arising out of the assessment order dated 24.05.2023 u/s 147 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by NFAC, Delhi, for AY: 2018-19.
On hearing both sides we find that vide ITA No. 2998/Del/2025 for AY: 2019-20 assessee’s appeal has been allowed for statistical purposes by Coordinate Bench by order dated 11.11.2025 and issue on merits have been restored to AO to pass order afresh.
In the relevant assessment year involved in the present appeal ld. CIT(A) has dismissed the appeal of the assesse as there was delay of 57 days. We find from Form 35 that assesse has not mentioned of any delay, however, a copy of screen shot has been filed which show that condonation of delay application was filed as an attachment. Thus, as delay is not of substantial period dismissal of the appeal by ld. CIT(A) without condoning the delay is not sustainable in law. Accordingly, we condone the delay. However, as assessment order has been passed u/s 144 and assessment for AY; 2019-20 which is subsequent assessment year is also restored by Coordinate Bench decision of ld. AO we restore the issue on merits to AO to give fresh opportunity of hearing to assesse and pass order accordingly.