Chandrakant Kantilal Shah vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal was filed against the order dated 14.11.2023 passed in Appeal no. CIT(A), Mumbai – 34/10032/2019-20 by the Ld. Commissioner of Income–tax(Appeals)/National Faceless Appeal Centre (NFAC) for the Assessment Year 2011-12. The assessee filed this second appeal on 24/04/2019 against the assessment order passed on 21.12.2018 by a delay of about 201 days. The reasons mentioned in the condonation application for the delay were that the assessee is an NRI since 2009, the assessee’s CA could not follow the matter due to pre-occupations, the turmoil caused by the pandemic Covid-19 during the period, and an erroneous email on the portal. Considering the reasons, the delay was condoned. The appeal was allowed for statistical purposes and the impugned order dated 14.11.2023 was set aside.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the impugned order is based on merits?

Judgment Outcome

Decided in favour of Assessee.

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