Swati Seksaria vs Income Tax Officer, Ward-(49) (93), Assessment Unit, Income Tax Department, New Delhi

PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 15/09/2025 for the Assessment Year 2019-20.

There is a delay of 22 days in filing the present Appeal. The Assessee filed an affidavit contending that the time was consumed in collecting documents/records, interacting counsel at Delhi and preparing and filing the Appeal and further contended that the said delay in filing the Appeal was not intentional.

Per contra, the Ld. Department's Representative submitted that, there is no sufficient cause to condone the inordinate delay, thus sought for dismissal of the present Appeal on delay in latches.

For the reason stated in the application for condonation of delay filed by the Assessee, the delay of 22 days in filing the present Appeal is condoned.

Brief facts of the case are that, an assessment order came to be passed on 15/03/2024 under Section 147 r.w. Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain addition. Aggrieved by the assessment order dated 15/03/2024, Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 15/09/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.

The Ld. Counsel for the Assessee vehementlysubmitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee.

Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.

We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeals, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.

In the result, the Appeal of the Assessee is partly allowed for statistical purpose.