Angel Distributors vs. The ACIT

Parties Involved

Facts Summary

This assessee's appeal for the assessment year 2011-2012 arises against the CIT(A)-National Faceless Appeal Centre [in short the 'NFAC'], Delhi, Delhi's DIN & Order no.ITBA/NFAC/S/250/2022-23/1047657964(1), dated 25.11.2022, in proceedings u/sec.143(3) r.w.s.147 of the Income Tax Act, 1971 (in short the 'Act'). The assessee's appeal was filed with a delay of more than 2425 days. The learned CIT(A)-NFAC dismissed the appeal on the ground of delay. The Revenue could hardly dispute the fact that the NFAC's order did not decide the assessee's substantive grounds on merits as required under sec. 250(6) of the Act.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Substantial grounds not decided by NFAC

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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