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TMI Blog2022 (6) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal memo and was not given specific opportunity to place on record the evidence. Thus, the order of the lower authority is against the principles of natural justice. Looking to this aspect on facts the delay declared on sworn statement and considering the dates given in the pass port that the assessee was out of India the appeal dismissal is not correct and that too without giving an opportunity on this aspect. DR has not objected of submitting this evidence as assessee under the faceless appeal was prevented to submit this detail. Ongoing through this evidence we found force in the contention of the assessee. In the result the delay in filling an appeal by the assessee is condoned. As it is evident that the addition made by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1 As the details were not filed even though various notices were issued to the assessee, the AO issued a show cause notice dated 26-11- 2018 directing the assessee to file the details in connection with the reasons of the scrutiny assessment. There was no response from the assessee the learned assessing officer completed the assessment on the basis of the material available before him and determined the income at 13,22,160/- as against the returned income of Rs. 2,46,670/-. 3.2 Aggrieved from the said assessment order, the assessee has filed an appeal on 14.05.2019 against the assessment order dated 10.12.2018 thus, the appeal is delayed by 125 days. 3.3 While filling an appeal before the Commissioner of Income Tax Appeal CIT(A) rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is that the learned NFAC has passed the order without giving the assessee an opportunity of being heard and the order has been passed contending that no evidence placed on record in respect of the delay in filling an appeal by 125 days by the assessee. 5. While arguing the case the AR of the assessee draws our attention to page 2, first para of the order in appeal in that page of the order of the NFAC dated 17.09.2021, the learned NFAC has extracted the Condonation Delay prayer of the assessee and same is extracted here in below for the sake of brevity of the facts; CONDONATIN OF DELAY The party in question returned to India in February of current year after about ten months. He is apologetic towards the fact that he could not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 125 days delay has been accepted, and he was directed to submit the submission on merits. Thus, he has submitted reply on merits, but the order has been passed without considering the merits of the case and that too without giving an opportunity of being heard and no opportunity granted to submit reply in respect of the delay in filling appeal. Thus, he has argued that the order of the lower authority is against the principles of natural justice. 6. On the other hand, the DR has vehemently argued that the assessee has remained non-compliant before the assessing officer and has not filed any details. The DR further argued that the reasons for filling an appeal by 125 days has not been explained by filling the evidences. He further argued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee and we considered this compliance of the assessee as valid compliance raised in the appeal memo and was not given specific opportunity to place on record the evidence. Thus, the order of the lower authority is against the principles of natural justice. Looking to this aspect on facts the delay declared on sworn statement and considering the dates given in the pass port that the assessee was out of India the appeal dismissal is not correct and that too without giving an opportunity on this aspect. The DR has not objected of submitting this evidence as assessee under the faceless appeal was prevented to submit this detail. Ongoing through this evidence we found force in the contention of the assessee. 9. In the result the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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