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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 16.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), [hereinafter referred to as ‘the Ld. CIT(A)] against the assessment order passed under Section 147 r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for Assessment Year 2015-16.
The order passed by the First Appellate Authority is ex-parte one.
Appeal is found to be barred by 87 days.
Having regard to the explanation made by the assessee in respect of delay caused in filing the appeal before us, which seems to be genuine and, therefore, delay is condoned. We are remitting the issue to the file of the Ld. CIT(A) for consideration of the same afresh for the ends of justice upon giving an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. However, we make it clear that in the event the assessee does not co-operate with the Ld. CIT(A), the said authority would be at liberty to finalize the assessment strictly in accordance with law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.