2025 (12) TMI 657

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....(1) dated 05.09.2018 before the Assessing Officer. 2. The Ld. Counsel for the assessee made submissions as under :- "The captioned appeal relates penalty levied of Rs. 10,000/- u/s. 271(1)(b) of the Income Tax Act, 1961 against the non-compliance of notice dated 05.09.2018, issued u/s. 142(1) of the Act during the course of assessment proceeding u/s. 143(3) of the Act, 1961. 2. That the instant appeal was filed by assessee before this Hon'ble Tribunal on 12.04.2025, against the order dated 29.03.2025 passed under section 250 of the Income Tax Act, 1961 by CIT(A), NFAC Delhi. Ld. CIT(A) while dismissing the appeal, did not adjudicate the merits of the case and simply rejected the appeal of assessee as not admitted by....

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.... with the affidavit in support and moreover on merits written submissions was also filed. However, Ld. CIT(A) did not appreciate the same and dismissed the appeal of assessee without adjudicating the merits of the case. Brief reasons against the delay in filing of appeal before the Ld. CIT(A) are as under: i. New E-filing system-2018/2019 being the transitional year from physical assessment to e-proceeding, the order was not served physically on the registered address. ii. Illness of the AR- The order which was available on the E-filing portal could not be looked into due to illness of the AR and hence no action could be taken within the prescribed time. iii. Covid Pandemie-Thereafter due to covid pandemic in the ....