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Judgment
PER RENU JAUHRI :
The above captioned appeal is filed by assessee are preferred against the orders of Ld. CIT(A)/ NFAC, New Delhi passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as, “Act”) dated 23.09.2025 in Appeal No. CIT(A), Delhi in Appeal No. NFAC/2016-17/10516539. Assessment in the respective appeals was framed by the Ld. AO u/s 147 r.w.s. 144 of the Act.
The assessee has raised several grounds of appeal against the ex-parte order of Ld. CIT(A) whereby the appeal was dismissed in limine and the delay of 132 days in filing of appeal was not condoned.
Brief facts are that the assessee did not file his return for A.Y. 2017-18. In view of information available on the Insight portal, the Ld. AO issued a notice u/s 148 as the assessee had entered into financial transactions totalling Rs. 109,68,592/- even though he was a non-filer during the year under consideration. As no compliance was made by the assessee to multiple notices issued by the Ld. AO, the assessment was completed u/s 144 r.w.s 147 r.w.s 144B at assessed income of Rs. 1,24,57,581/-. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) which was however delayed by 132 days.
Ld. CIT(A) dismissed the appeal in limine holding that no valid cause for the delay had been shown by the assessee and hence the delay was not condoned. Further aggrieved, the assessee has filed an appeal before the Tribunal.
We have considered the facts and circumstances as submitted by the assessee in the grounds of appeal and heard the Ld. DR . We note that the delay in filing of appeal is stated to be on account of the fact that all the notices were sent on a wrong email id by the Ld. AO as well as the Ld. CIT(A) whereas the correct email id was mentioned in Form 35 as well as in the assessee’s profile on the IT portal.
Under these circumstances, in the interest of justice, we deem it appropriate to restore the matter to the Ld. AO for fresh consideration after giving due opportunity to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.