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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee against order dated 02.01.2026 under section 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [hereinafter referred to as “the CIT(A)”] arising out of assessment order dated 09.12.2019 for assessment year 2012-13.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) erred in dismissing application for condonation of delay of 2137 days in filing appeal due to non-receipt of order, illiteracy/ lack of awareness of faceless proceedings / impugned order, email communication issues, mis-communication with previous consultant and financial hardship.
Ld. Authorized Representative for appellant/assessee submitted that Ld. Assessing Officer issued notice u/s 142(1) of the Act on 30.07.2019, 19.08.2019, 04.11.2019, there was no compliance. Ld. AO passed ex parte order dated 09.12.2019 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 09.12.2019 u/s 144/147 of the Act in violation of principle of natural justice dismissed application for condonation of delay of 2137 days in filing appeal. The assessee had pleaded that due to non-receipt of order, illiteracy/ lack of awareness of faceless proceeding/ impugned order, email communication issues, mis-communication with previous consultant and financial hardships the delay occurred. The explanation for condonation of delay does not smack of malafide as appellant has not gained anything, therefore, delay of 2137 days in filing appeal is condoned.
In view of above material facts, in interest of justice, impugned orders dated 02.01.2026 is set aside, the application for condonation of delay 2137 days is allowed and the matter is restored to the file of Ld. CIT(A) for afresh adjudication in accordance with law after affording fair opportunity of hearing to the appellant/assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.