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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 23.06.2025 passed by the ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 31.03.2022 passed by the NFeAC, (hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s. 144 r.w.s. 144B of the Act for Assessment Year 2015-16..
The assessee has challenged the order passed by the Ld. CIT(A) in passing orders without condoning the delay of 129 days in filing the appeal before him by the appellant and further confirmed the order of addition passed by the Assessing Officer.
Heard the parties and perused the records.
The serious medical health issues of the director of the assessee company who was solely responsible for handling the company’s tax and legal matters which was the main ground of delay in preferring the appeal before the first appellate authority was not accepted. Considering the submissions and material available on record this reason seems to be genuine and, therefore, in our considered opinion, the appeal ought to have been admitted by condoning the delay by the CIT(A). Even before us, the appeal is found to be barred by limitation by 120 days in support of which an affidavit has been filed by the Director Mr. Upendra Kumar contents whereof seems to be acceptable and, hence, the appeal is admitted.
However, since the order passed by the CIT(A) is admittedly found to have been made not in its perspective in the absence of opportunity not being availed of by the assessee, we, in order to prevent the miscarriage of justice, remit the issue to the file of the Ld.CIT(A) for further consideration of the same afresh upon granting an opportunity of being heard to the assessee and also upon considering any evidence on record or any other evidence which the assessee may choose to file before him.
We also make it clear in the event the assessee is not cooperating with the Ld. CIT(A) the said authority would be at liberty to decide the appeal strictly in accordance with the law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.