ITA No. 1770/KOL/2025 (A.Y. 2017-2018) Asha Agarwal (Legal Heir of Late Arun Agarwal)

Parties Involved

Facts Summary

The appeal was filed by Asha Agarwal, the legal heir of Late Arun Agarwal, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30.03.2025 for Assessment Year 2017-2018. The appeal was filed 66 days late, but Asha Agarwal petitioned for condonation of the delay, stating that she relied on a tax consultant who failed to inform her of recent developments, leading to the delay. The Tribunal condoned the delay. The Revenue did not appear at the hearing. The assessee's counsel argued that the original order was passed ex-parte without giving the assessee an opportunity to be heard.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the order of the ld. CIT(Appeals) should be set aside for non-compliance with principles of natural justice?

Judgment Outcome

Decided in favour of Assessee.

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