Bonlon Industries Limited vs. DCIT

Parties Involved

Facts Summary

Bonlon Industries Limited, the assessee, filed an appeal against the order passed by the National Faceless Appeal Centre (NFAC) / Learned Commissioner of Income Tax (Appeal) for the Assessment Year 2018-19. The assessee argued that the Commissioner of Income Tax (Appeal) erred in dismissing the appeal on the ground of delay in filing, ignoring the order of the Hon'ble Delhi High Court in Writ Petition No. (C) 15617/2023 & C.M. APPL. 62574-62574/2023 dated 05.12.2023. The Hon'ble Delhi High Court had clarified that if the appeal was filed before the Commissioner within two weeks, it shall not be dismissed on the ground of limitation. The assessee submitted that the appeal was filed on 13.12.2023, within the stipulated period.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeal) erred in dismissing the appeal on the ground of delay in filing, ignoring the order of the Hon'ble Delhi High Court?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• DCIT, Central Circle 32, Delhi vs. Shri Ishwar Gupta

  Delhi bench

• MOOL CHANDRA...APPELLANT VERSUS UNION OF INDIA & ANR....RESPONDENTS

  Supreme Court bench

• Emaar India Limited Vs. DCIT

  Delhi Bench 'B', New Delhi benchAY 2015-16Allowed

• Ketan Priyavadan Shah vs. The ITO, Ward-1(2)(3) Vejalpur Ahmedabad

  Ahmedabad bench

• Clairvolex IP Solutions P. Ltd. vs. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National e-Assessment Centre, Delhi

• Al-Jadeed Social Welfare Association vs. Income Tax Officer, Exemption Ward, Nanded

  Pune bench