ITA No.695/CHD/2023

Parties Involved

Facts Summary

The assessee, Shri Jagdish Singh, filed an appeal against the order dated 18.10.2022 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal was barred by limitation by 332 days. The assessee explained the reasons for the delay in filing the appeal, attributing it to not knowing about the ex-parte decision by the Commissioner of Income Tax (Appeals). The Tribunal considered the affidavit and material on record and found that the delay was due to a bonafide mistake. The Tribunal condoned the delay and decided the appeal on merit.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?

Judgment Outcome

Decided in favour of Assessee.

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