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Judgment
PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
This assessee’s appeal for assessment year 2024-25, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1086129396(1), dated 17.02.2026 involving proceedings under section 154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its detailed discussion has refused to condone delay in filing of the assessee’s lower appeal instituted on 20.05.2025 against the Assessing Officer’s assessment order framed on 25.04.2025 in its case.
The Revenue during the course of hearing vehemently argues in support of CIT(A)/NFAC’s finding that the assessee had not filed any explanation or evidence supporting its delay.
We have given our thoughtful consideration to the foregoing rival stands and are of the considered view that learned CIT(A)/NFAC has not even considered the fact that the assessee had filed its lower appeal within a month of the assessment order (supra). Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for its afresh appropriate adjudication on merits, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes.