Anil Dalal, VS. ITO, Ward 3

Parties Involved

Facts Summary

This appeal by the assessee, Anil Dalal, emanates from the order of the NFAC, Delhi in appeal No. NFAC/2012-13/10264715 dated 12.2.2025. The assessment was framed by the AO under section 147 read with section 144B of the Income Tax Act, 1961 dated 24.03.2022 relating to assessment year 2013-14. The AO passed an ex-parte order under section 144B of the Act. There was a delay of 425 days in filing the appeal before the Ld. CIT(A), who dismissed the appeal as non-maintainable and upheld the addition made by the AO without going into the merits. The assessee filed an affidavit stating that he never received any notice under section 148 of the Act from the AO. The assessee had changed his office premises and updated his new address, which was correctly mentioned in the income tax returns filed for AY 2017-18 and AY 2018-19. The AO failed to utilize the updated address available in the system and did not take steps to effect proper service of the notice under section 148.…

Legal Issues

• 1. Whether the delay in filing the appeal before the CIT(A) should be condoned?
• 2. Whether the AO failed to serve the notice under section 148 properly?

Judgment Outcome

Decided in favour of Assessee.

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