Braham Prakash vs Income Tax Officer

Parties Involved

Facts Summary

This assessee’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078546788(1) dated 16.07.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The delay of 105 days in filing of the instant appeal is condoned in the larger interest of justice. The learned CIT(A)/NFAC has refused to condone the delay of 3 years and 11 months in filing of the assessee’s lower appeal.…

Legal Issues

• 1. Delay in filing the appeal

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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