AI Structured Summary
Not yet generated for this judgment
Judgment
PER ANUBHAV SHARMA, JM:
These are appeals preferred by the assessee against the orders of the Ld. National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s 144/147 & 271(1)(c)of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under:-
| ITA No. & AY | Ld. FAA who passed the appellate order | Appeal No. & Date of order of the Ld. FAA | AO who passed the assessment order & Date of order |
| 9195/Del/25 2010-1 | NFAC, Delhi | DIN & Order No: ITBA/NFAC/S/250/2025-26/1081869151(1) Dated 17.10.2025 | ITO, Ward 3(5) dated 28.05.2018 |
| 9196/Del/25 2010-11 | NFAC, Delhi | DIN & Order No: ITBA/NFAC/S/250/2025-26/1081836645(1) Dated 16.10.2025 | ITO, Ward 3(5) dated 28.11.2017 |
On hearing both sides we find that the impugned orders have been passed by NFAC by dismissing the appeal for delay of over 1700 days in the quantum appeal and 1500 days in appeal against penalty.
On going through the impugned orders we find that assessee has taken a plea that assessee is not acquainted with procedural aspects as is not well educated. He has also mentioned that could not receive any professional help and also intervening period was covered by Covid pandemic. We find that in para 6.2 these assertions of the assessee have been referred but the same were not found sufficient to condone the delay.
Ld. Counsel had submitted that there is legal issue involved as no notice was even served for assumption of jurisdiction u/s 148 of the Act.
We are of the considered view that as assessee is an individual who primarily derived his income from selling household products on retail basis. The delay though of substantial period needed to be condoned, forthe ends of justice. Thus, we condone the delay and restore the issue on merits as well as law to the files of ld. CIT(A) to give fresh opportunity of hearing to the assessee and pass an order afresh.