Sh. Brahmdatt Vs. Income Tax Officer, Ward-1(5), Ghaziabad

Parties Involved

Facts Summary

These assessee’s twin appeals ITA Nos. 8208 & 8209/Del/2025 for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 06.02.2024, having DINs and orders no. ITBA/NFAC/S/250/2023-24/1060571690(1) and ITBA/NFAC/S/250/2023-24/1060571878(1), involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. The assessee, represented by Sh. Sumit Gupta, CA, faced delays of 587 days in filing the appeals, which were condoned in the larger interest of justice. The learned counsel for the assessee submitted that due to communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings.…

Legal Issues

• 1. Condonation of delay in filing the appeals
• 2. Restoration of the appeals to the Assessing Officer for afresh adjudication

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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