Binay Kumar Khandelwal vs. ITO

Parties Involved

Facts Summary

The appellant, Binay Kumar Khandelwal, filed an appeal against the order dated 28.10.2025 of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, under section 250 of the Income Tax Act, 1961. The appeal was filed 142 days after the issuance of the impugned order due to the appellant's non-receipt of the order. The appellant, a non-resident Indian residing in the USA, claimed that the delay was not due to any malafide intention. The appellant also argued that the Commissioner of Income Tax (Appeals) dismissed the appeal due to the appellant's non-appearance despite three notices. The Assessing Officer had passed an ex parte assessment order. The appellant requested the restoration of the matter to the file of the Assessing Officer for a fresh decision after providing a fair opportunity of hearing.…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Restoration of the matter to the file of the Assessing Officer

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Sanjay Paul vs. Income Tax Officer, Ward 49(1), Kolkata

• Varadharajan Gurusamy vs. The Income Tax Officer

  Chennai bench

• ITA No.1014/Bang/2024

  C'' Bench: Bangalore benchAY 2016-17Allowed

• Priya Sudhir Gupta Vs. Assistant Commissioner of Income Tax

  Mumbai bench

• Bornstar Nongdhar vs. Income tax Officer, Ward-1, Shillong

  Guwahati bench

• All Odisha State Bank Officers’ Cooperative Society Limited, IDCO Towers, Bhubaneswar Vs. DCIT, Circle-1(1), Bhubaneswar

  Cuttack bench