Deepak Kumar Gupta (AY: 2015-16)

Parties Involved

Facts Summary

The instant appeal filed by the assessee, Deepak Kumar Gupta, is directed against the order passed by the Ld. CIT(A) NFAC, Delhi dated 21.07.2023, arising out of the Assessment Order passed by the NFAC, Delhi dated 30.03.2022 under Section 143(3) r.w.s 263 r.w.s 144B of the Income Tax Act, 1961 for Assessment Year 2015-16. The appeal was initially dismissed by the Ld. CIT(A) on 15.06.2023 for not furnishing the challan for fees paid. The assessee submitted that the appeal fees challan of Rs.1000/- was inadvertently noted for Assessment Year 2021-22 instead of Assessment Year 2015-16. The deficiency letter issued by the CIT(A) was responded to by the assessee, but the Ld. CIT(A) did not consider the response and rejected the appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal is condoned?
• 2. Whether the appeal should be dismissed for not furnishing the challan for fees paid?

Judgment Outcome

Decided in favour of Assessee.

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