आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 23.01.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, for the assessment year 2015-16.

2. We find that the assessee preferred an appeal before the ld. CIT(A) with a delay of 19 days against the order dated 15.02.2025 passed by the AO under Section 147 read with Section 144 of the Income Tax Act, 1961 (for short, ‘the Act’). The main contention raised by the assessee in explaining the reason for the delay is that the notices issued by the Income Tax Department were not received and due to which the delay of 19 days occurred. We find the reasons of which reproduced by the ld. CIT(A) in page No.12 of the impugned order. Ld. CIT(A)has given his decision in page No.13 of the impugned order and held that assessee failed to show-cause for the delay.

3. Ld. AR Ms. Balasubramanian, Advocate, prayed for one more opportunity to the assessee as the assessee has fair case to succeed before the ld. CIT(A) and in case the delay is not condoned, assessee will face hardship and irreparable loss.

4. Ld. DR Ms. T. Mythili, JCIT, reported no objection.

5. Considering the same and in the facts and circumstances of the case, in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(A) to consider the delay condonation petition and condone the delay of 19 days. The ld. CIT(A) shall adjudicate the matter on merits. The assessee shall represent his case without fail and is at liberty to file evidence, if any, in support of his claim. Thus, the grounds raised by the assessee are allowed for statistical purposes.

6. In the result, the appeal filed by the assessee is allowed for statistical purposes.