Bhagvan Das vs. ITO, Ward 2(2)(1), Firozabad

Parties Involved

Facts Summary

The assessee, Bhagvan Das, filed an appeal against the order of the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 29.12.2023 for the Assessment Year 2012-13. The assessee had filed the appeal with a delay of 431 days, attributing the delay to the fact that the email id registered on the portal was not his, and he was unaware of the order passed by the Commissioner of Income-tax (Appeals). The assessee filed an affidavit explaining the reason for the delay and prayed for its condonation. The Department objected to the condonation of the delay. The Tribunal considered the submissions and material on record and found the explanation reasonable, thereby condoning the delay.…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Deletion of penalty levied by the Assessing Officer

Judgment Outcome

Decided in favour of Assessee.

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