Suresh Chand Goel vs ITO, Ward 47(1)

This appeal preferred by the assessee against the order dated 05.12.2024 of Ld. NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1070907408(1) arising out of the assessment order dated 23.12.2019 u/s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ITO, Ward 47(1), Delhi for AY: 2017-18.

On hearing both sides we find that ld. CIT(A) has mentioned in the impugned order that all the notices were issued to the assessee on an e-mail but ld. AR mentioned that the e-mail of the professional who had filed the appeal was mentioned and as there was no response so the ld. CIT(a) proceeded to decide it without any representation and submissions of the assessee. Ld. AR submitted before us that assessee had suffered cardic arrest and was not in a position to follow the proceedings and on that count even there is delay in filing of appeal by 137 days before this tribunal. An application for condonation of delay stands filed along with an affidavit and supporting documents in the form of medical record.

Considering that assessee is an individual, we condone the delay as a reasons appear to quite satisfactory and allow the appeal of the assessee for statistical purposes, restoring the issue on merits as well as law, to the files of ld. CIT(A) to give a fresh notice to the assessee and decide afresh.