Amit Aggarwal vs Income Tax Officer
Case No: ITA No. 5570/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi
Bench: Delhi Bench ‘F’, New Delhi
Date: 2/5/2026
Parties Involved
appellantAmit Aggarwal
respondentIncome Tax Officer
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…
Decision in favour of
Assessee
Legal Issues
- 1. Delay in filing the appeal
Precedents Relied Upon
1 precedent cited in this judgement.