Anchal Singhal Vs. Income Tax Officer

Parties Involved

Facts Summary

The case involves an appeal by Anchal Singhal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which refused to condone the delay of 185 days in filing the assessee’s lower appeal against the Assessing Officer’s assessment. The delay was not explained satisfactorily by the assessee. The assessee filed a condonation petition before the CIT(A)/NFAC, explaining the reasons for the delay, which were beyond his control.…

Legal Issues

• 1. Whether the delay of 185 days in filing the assessee’s lower appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Sh. Khalid Ali Vs. Income Tax Officer, Ward-1(3), Rampur

• Awadh Foundation Vs. Income Tax Officer (E)

  Delhi Bench benchAY 2023-24Allowed

• Sh. Ramesh Chand Sharma Vs. Income Tax Officer, Ward-72(1), Delhi

  Delhi Bench benchAY 2018-19Allowed

• Prem Ratan Joshi Vs. Income Tax Officer, Ward-58(7), Vikas Bhawan, Delhi-110002

  Delhi Bench benchAY 2017-18Allowed

• Jitan Kumar Vs. Income Tax Officer

  Delhi Bench benchAY 2012-13Allowed

• Ravinder Pal Singh Vs. Income Tax Officer, Ward-1, Karnal, Haryana