Baljeet Singh vs. JAO ITO Ward Sirhind

Parties Involved

Facts Summary

The appeal by the assessee for the Assessment Year 2013-14 arises from an order of the Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.11.2024. The Assessing Officer assessed the income of Rs. 868.07 Lacs for want of any representation from the assessee. The CIT(A) confirmed the assessment for the same reasons against which the assessee is in further appeal. The registry noted a delay of 412 days in the appeal, and the appellant's representative sought condonation of the delay along with a prayer to remand back the assessment. The Departmental Representative opposed the same.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the assessment should be remanded back for de novo assessment?

Judgment Outcome

Decided in favour of Assessee.

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