Amit Aggarwal vs Income Tax Officer

Parties Involved

Facts Summary

The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1078882570(1) dated 24.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The case was called twice, and none appeared at the assessee’s behest, hence proceeded ex-parte. The CIT(A)/NFAC had refused to condone the delay of 30 days in filing of the assessee’s lower appeal instituted on 02.05.2025 against the Assessing Officer’s assessment framed on 04.03.2025. The assessee had explained the delay before the CIT(A)/NFAC, citing reasons beyond his control.…

Legal Issues

• 1. Delay in filing the appeal

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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