XY ADS Private Limited vs DCIT, Circle 3(1)

PER SUDHIR KUMAR, JM :

This appeal is preferred by the assessee against the order dated 16.10.2025 of the Ld. Commissioner of Income Tax, Appeals/National Faceless Appeal Centre, New Delhi [hereinafter referred to as “Ld. CIT(A))”] passing against the assessment order dated 19.03.2024 for the assessment year 2023-24 u/s 143(3) r.w.s. 144B of the Income Tax Act 1961[hereinafter referred to as “the Act”]

At the outset, it was submitted by the Ld. AR that the assessee filed the appeal before the Ld. CIT(A) being aggrieved the order of the ld. Assessing Officer. The Ld. CIT (A) vide his order dated 16.10.2025 dismissed the appeal treated as time barred. Ld. CIT (A) has observed that the assessee has failed to explain the sufficient cause for condonation of delay.

Aggrieved the order of the Ld. CIT (A), the assessee filed this appeal before the Tribunal.

Ld. Sr. DR submitted that no sufficient cause has been shown by the assessee to condone the delay in filling the appeal. He further stated that the appeal was rightly dismissed by the Ld. CIT(A).

We have heard the rival contentions and perused the material available on record.

The assessee has filed the application for condonation the delay before the appellate authority. In, the application the assessee has stated that delay of 68 days was occurred due to oversight of the finance team of the assessee company, which seems to be genuine and demonstrates sufficient cause for not filing the appeal with in time. In our view, in the interest of justice, the Ld. CIT(A) should have condoned the delay in filing the appeal and should have heard the appeal on merit because the assessee has shown the sufficient cause not to file the appeal with in time. Thus, keeping in view, the entire aspects of the matter, we condoned the delay in preferring the appeal before the Ld. CIT(A) having been satisfied with the explanation so rendered by the assessee before the said authority. The order passed by the Ld. CIT(A) is setting side, the issue to the file is restored before the Ld. CIT(A) who decide the matter to the file after giving the opportunity of being heard to the assessee. The assessee is directed to co-operate with the appellate authority. The grounds raised by the assessee are accordingly allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purpose.