Ankur Ramesh Vahi vs. ITO

Parties Involved

Facts Summary

This appeal is filed by the Assessee, Ankur Ramesh Vahi, against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi, dated 3.10.2025, in appeal No. NFAC/2016-17/10514292 for Assessment Year 2017-18. The Learned CIT(A) dismissed the appeal as it was filed 138 days late. The assessee provided reasons for the delay in Form 35, stating that he is an NRI who has been residing outside India for the last 15 years and was unaware of the initiation and passing of the final order due to his overseas employment and technical constraints. The assessee requested the Tribunal to condone the delay.…

Legal Issues

• 1. Whether the delay in filing the appeal before the Ld. CIT(A) should be condoned.
• 2. Whether the assessment order passed ex-parte by the AO should be set aside and a fresh order be passed.

Judgment Outcome

Decided in favour of Assessee.

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