Yumna Asmat vs ITO, Ward 2(3)(2)

PER S.RIFAUR RAHMAN,AM:

These appeals are filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 31.12.2025 for the Assessment Years 2012-13 passed under section 147/144 and section 271(1)(c) of the Income-tax Act, 1961 (for short ‘the Act’).

None appeared on behalf of the assessee. We are proceeding to decide the appeals with the assistance of ld. DR of the Revenue.

Considered the submissions of the ld. DR and material placed on record. We observed in ITA No.2269/Del/2026 u/s 147/144 of the Act that the ld. CIT (A) dismissed the appeal in limine only on the ground of delay in filing without duly appreciating that the assessee had shown reasonable and sufficient cause for the delay. Further we observed that the ld. CIT (A) had not adjudicated the issues on its merits and ld. CIT (A) ought to have dealt with the grounds of appeal substantively even if the delay was not condoned or at least provided a detailed finding on the sufficiency of the cause of delay. Further, we observed that the Assessing Officer passed the order u/s 147/144 of the Act. Accordingly, we are of the considered opinion and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct Assessing Officer to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the Assessing Officer on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

Further with regard to ITA No.2270/Del/2026 u/s 271(1)(c) of the Act, we observed that the same is passed in pursuance of the order u/s 147/144 of the Act and we have already restored the issues to the file of Assessing Officer in that case. Accordingly, we restore the issues involved in ITA No.2270/Del/2026 to the file of Assessing Officer.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.