Indira Bharat Gas Agency vs. ITO, Ward-1, Nanded

Parties Involved

Facts Summary

The appellant, a partnership firm engaged in the distribution of LPG Gas, filed a return of income for the assessment year 2017-18 on 15.11.2017 declaring a loss of Rs.5,60,336/-. The Assessing Officer completed the assessment on 28.11.2019 at a total income of Rs.32,00,000/- and made additions of cash deposits totaling Rs.32,00,000/- due to the appellant's failure to explain the source of the deposits. The appellant filed an appeal against the order of the National Faceless Appeal Centre (NFAC) dated 30.10.2023, which was dismissed ex parte. The appellant sought condonation of delay in filing the appeal due to the service of the NFAC order to an email address of an accountant who had left the firm.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the order of the NFAC dismissing the appeal ex parte should be set aside?

Judgment Outcome

Decided in favour of Assessee.

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