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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the order dated 30.12.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.NFAC/2014-15/10306873, filed before him against the order dated 17.05.2023 passed u/s 147 R.W.S. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessment Unit, Income-tax Department (hereinafter referred to as the Ld. AO, for short).
On hearing both the sides, we find that the NFAC has passed the impugned order by dismissing the appeal of the assessee on the ground that the same was filed late. We find that the NFAC has applied strict principles of law and followed judicial verdicts which were not justified in case of the present assessee. Furthermore, the assessee had raised a specific ground that the assessment order get vitiated in accordance with the decision of the Hon’ble Supreme Court in the case of UOI v. Rajeev Bansal [2024] 167 taxmann.com.
Thus, we consider it an appropriate case to allow the appeal of the assessee for statistical purposes. The delay in filing the appeal before the ld.CIT(A) is condoned and the NFAC shall decide issue and pass the order in accordance with the law afresh.