Dharam Singh Vs. Income Tax Officer

Parties Involved

Facts Summary

The case involves an appeal against the order dated 26.04.2024 of the Learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 27.11.2019 of the Learned Assessing Officer/Income Tax Officer, Ward-1, Panipat, for the assessment year 2017-18. The appellant, Dharam Singh, a Senior Citizen of 80 years, filed the appeal with a delay of 434 days, which was attributed to the non-receipt of an email. The Learned Authorised Representative for the appellant submitted that the Learned CIT(A) passed an ex parte order as the assessee failed to file submissions in support of the grounds of appeal.…

Legal Issues

• 1. Condonation of delay of 434 days in filing the appeal.
• 2. Restoration of the matter to the file of the Learned CIT(A) for a fresh decision.

Judgment Outcome

Decided in favour of Assessee.

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