Ashirwad Shiksha Sansthan Vs. Assessing Officer, Faridabad, Haryana

Parties Involved

Facts Summary

This appeal pertains to the assessment year 2022-23 and arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 28.05.2025. The appeal was filed with a delay of 124 days, which was condoned in the larger interest of justice, considering the precedent set in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). The appellant, represented by CA Charitra Gupta, argued that due to communication gaps at various levels, they were unable to plead and prove all relevant facts in the lower appellate proceedings. The Revenue, represented by Senior DR Manoj Kumar, supported the lower authorities' action making additions on merits.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the matter should be restored back to the CIT(A) for afresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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