TaxTMI 
TaxTMI 
2026 (9) TMI 766
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Revenue : Shri Kiran Unavekar, CIT-DR ORDER PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the Assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "CIT(A)"] dated 10.07.2026 for the Assessment Year (A.Y.) 2023-24 in the proceeding u/s 144 r.w.s. 144B of the Income Tax Act [hereinafter referred as "the Act"]. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l of the assessee was dismissed. 4. Now, the assessee in second appeal before us. The following ground has been taken in this appeal: 1. The Ld. Commissioner of Income Tax (Appeals) has erred in law as well as on facts in refusing to condone the delay in filing the appeal despite the existence of sufficient and bona fide reasons beyond the control of the Appellant. The Ld. CIT(A)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s on merits after allowing an opportunity of being heard to the assessee. 6. Per contra, Shri Kiran Unavekar, the Ld. CIT-DR supported the order of the lower authorities. He submitted that the assessee had neither made any compliance before the AO nor before the Ld. CIT(A). 7. We have considered the rival submissions. The fact that no compliance was made by the assessee before the AO is not ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he appeal on the ground of delay in filing of the appeal. It has been held by Hon'ble Gujarat High Court in the case of Vareli Textile Industries v. CIT [ 284 ITR 238(Guj.)], that meritorious case should not be thrown out on the ground of limitation. In the present case, no finding has been given by the AO that all the purchases made by the assessee were from the same party in excess of Rs. 50,00,....