Ankit Mittal vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Ankit Mittal, has appealed against the order dated 18.04.2024 passed by the National Faceless Appeal Centre (NFAC) / Learned Commissioner of Income Tax (Appeal) for the Assessment Year 2013-14. The assessee has raised several grounds of appeal, including that the order of the learned Commissioner of Income Tax (Appeals) is bad in law and on the facts, that the appeal was dismissed without proper opportunity of being heard, and that the appeal was dismissed without deciding the grounds of appeal. The Ld. CIT(A) dismissed the assessee’s appeal by stating that the appeal was filed almost seven months after the due date as per law and was therefore delayed and not maintainable.…

Legal Issues

• 1. Whether the appeal filed by the assessee is maintainable?
• 2. Whether the assessee was given proper opportunity of being heard?

Judgment Outcome

Decided in favour of Assessee.

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