Shivang Vashistha vs The Assessment Unit, Income Tax Department / The Income Tax Officer, Ward-2(2)(3)

PER M. BALAGANESH, A. M.:

The appeal in ITA No.3793/Del/2025 for AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 21.04.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 13.03.2024 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).

At the outset, we find that the assessee had raised an additional ground challenging the validity of notice issued under section 148 of the Act by the Jurisdictional Assessing Officer as bad in law, as according to assessee, it had to be issued only by the Faceless Assessing Officer. This issue was stated to be not pressed by the Learned AR at the time of hearing. Accordingly, the additional ground is not even admitted herein.

We find on perusal of the order of the Learned CITA, there was a delay in filing of appeal before the Learned CITA by the assessee and the Learned CITA had not condoned the delay and dismissed the appeal of the assessee in limine. But on perusal of the reasons adduced in the delay condonation petition, we are of the considered view that the assessee was prevented from sufficient cause in not filing the appeal in time before the Learned CITA. Hence we hereby direct the Learned CITA to condone the delay, admit the appeal of the assessee for adjudication and pass a speaking order on merits of the grounds raised before him afresh in accordance with law. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.