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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the order dated 22.08.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi(hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) DIN & Order No : ITBA/NFAC/S/250/2025-26/1079874255(1) arising out of the assessment order dated 11.01.2024 u/s 147 r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the NWR-W (54)(2) for AY: 2015-16.
At the time of hearing ld. Counsel has pointed out about the delay in filing of the appeal to the extent of 62 days for which an application for condonation of delay has been filed. At the same time we find that the appeal has been dismissed by NFAC on the basis of delay of 110 days, we find that in para 7 NFAC has observed as follows:
“The appeal has not been filed within the stipulated period of thirty days from the date of service of the notice of demand relating to the assessment order. It is noticed from Form No. 35 that the appeal was filed on 01.05.2024, whereas the date of the order is 11.01.2024. Thus, the appeal in present case has been filed after delay of 110 days. The appellant has sought condonation of delay in Form 35 as under:
“As the assessee is housewife and is of old age and was not aware of e-appeal.”
We are of the considered view that assessee is an individual and taken such a plea of not being served of the assessment orders physically and otherwise was not aware of the technicalities of ITBA, then the ld. tax authorities should be more prudent and compassionate to consider condonation of delay specially when the delay is not of any exceptional period.
In the light of aforesaid, we condone the delay before this Tribunal and further we condone the delay of filing of appeal before ld. First Appellate Authority. The issue on merits as well as law is restored to the files of ld. CIT(A) for passing order afresh after giving an opportunity of hearing to the assessee. The appeal is allowed for statistical purposes.
Order pronounced in the open court on 12.05.2026