Shri Devender Kumar Bahl vs Assessing Officer

PER M. BALAGANESH, A. M.:

The appeal in ITA No.8039/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 03.10.2025 against the order of assessment passed u/s 144 r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.02.2024 by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’).

We find on perusal of the order of the Learned NFAC, there was a delay in filing of appeal before the Learned NFAC by the assessee by 12 days and the Learned NFAC 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 NFAC. Hence in the interest of justice and fairplay, we hereby direct the Learned NFAC 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. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with Learned NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

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