Sudesh Sundrani Vs. ITO, Ward-Dhamtari (C.G.)

Parties Involved

Facts Summary

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 03.10.2025 for the assessment year 2017-18. The appeal was filed on the grounds of non-compliance by the assessee before the Ld.CIT(Appeals)/NFAC. The assessee did not appear at the hearing, and the adjournment petition was rejected. The matter was heard after recording submissions of the Ld. Sr. DR and on a careful perusal of the materials available on record. The assessee had filed an “affidavit” dated 01.09.2026 as well as a condonation application explaining the reasons for the delay in filing the appeal. The delay of 208 days was condoned by the court. The Ld. Sr. DR submitted that the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld.CIT(Appeals)/NFAC. The court set aside the respective orders of the Ld. CIT(Appeals)/NFAC and remanded the matters back to its file for denovo adjudication while complying with the principles of natural justice.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the matter should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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