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Judgment
PER MADHUMITA ROY, JM:
The instant appeals filed by the assessee are directed against the orders dated 14.08.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Orders dated 16.05.2023 and 15.05.2023 passed by the Assessment Unit, Income Tax Deptt. (hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s. 144 r.w.s. 144B of the Act for Assessment Years 2014-15 and 2013-14.
The appeals are found to be barred by limitation for 57 days. Application for condonation whereof has been filed explaining the reason for such delay. Due to some official miscommunication the order of the appeal proceedings though sent to the e-mail mentioned in Form 35 related to the earlier tax counsel, the same was not communicated to the appellant and only upon receiving of intimation about the pending demand from the tax offices the appellant could come to know about the appellate order and filed appeals before us; such explanation seems to be genuine and, therefore, the delay is condoned.
Having regard to the fact that both the orders passed by the authorities below are ex parte wherefrom it is understood that the case of the assessee were not disposed of effectively on merit in the absence of assistance rendered by the assessee before the authorities below and, thus, in order to prevent the miscarriage of justice these appeals are disposed of by remitting the issue to the file of the Ld. AO for consideration of the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. AO the said authority would be at liberty to finalise the assessment strictly in accordance with the law.
In the result, the appeals filed by the assessee are allowed for statistical purposes.