Babita Devi vs. NFAC

Parties Involved

Facts Summary

This appeal is filed by the assessee, Babita Devi, against the order passed by the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2018-19. The assessee did not appear on behalf of the assessee from the date of first posting on 22.06.2026. The Commissioner of Income-tax (Appeals) decided the issue against the assessee by observing that the assessee has not pursued the appeal despite being granted several opportunities and dismissed the appeal in limine by observing that the delay in filing of appeal is not accepted as the grounds sought for condonation of delay are not valid.…

Legal Issues

• 1. Whether the delay in filing the appeal is condoned?

Judgment Outcome

Decided in favour of Assessee.

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