Sham Sunder Mongia vs Assessment Unit, Income-tax Department

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the Assessee against the order dated 17.10.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.NFAC/2017-18/10238207, filed before him against the order dated 01.03.2023 passed u/s 147 R.W.S. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessment Unit, Income-tax Department (hereinafter referred to as the Ld. AO, for short).

At the time of hearing, none appeared for the assessee though notices have been repeatedly issued. No more notice is justified.

On hearing the ld. DR, we find that the impugned order has been passed by the NFAC whereby the appeal of the assessee delayed by 18 days has been dismissed without admitting and not condoning the delay. After going through the impugned order, we find that the NFAC mentions in para 5 the reasons for delay, but, ignoring that the assessee is an individual and applying strict rules of procedure and following judicial decisions which cannot be justified in case of an individual, dismissed the appeal in limine.

Accordingly, allowing condonation of delay we allow the appeal of the assessee for statistical purposes and restore the issue on merits as well as on law for determination afresh by the CIT(A)/NFAC. Needless to say that reasonable opportunity of hearing shall be given to the assessee.