BHOOP SINGH VS. ITO, WARD-1, VILLAGE PAULI, JULANA, JIND, HARYANA

Parties Involved

Facts Summary

This appeal has been filed by the Assessee, BHOOP SINGH, against the order dated 14.5.2024 passed by the NFAC, Delhi for the assessment year 2017-18. None appeared on behalf of the assessee, hence, the proceedings were conducted exparte qua the assessee. The Assessing Officer (AO) had passed an exparte order under section 144 of the Act. In appeal, the Commissioner of Income Tax (Appeals) (CIT(A)) did not condone the delay in filing the appeal and dismissed it on account of non-prosecution without deciding it on merits. There was a delay of approximately 3 months in filing the appeal before the CIT(A). The Departmental Representative (DR) relied upon the orders of the authorities below.…

Legal Issues

• 1. Whether the delay in filing the appeal before the CIT(A) should be condoned.
• 2. Whether the appeal should be dismissed on account of non-prosecution.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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