Kavita Bajaj Vs. ITO, Ward 3(2)

Parties Involved

Facts Summary

The appeal by Kavita Bajaj, the assessee, is against the order of the Ld. NFAC, Delhi dated 26.6.2024 pertaining to assessment year 2009-10. The Ld. Counsel for the assessee informed that the Ld. First Appellate Authority has passed an ex-parte order thereby confirming the assessment order u/s 144 dated 31/10/2016 and that the appeal was dismissed for being filed late without any justified grounds. The assessee had committed a delay of 339 days in filing the appeal. The notices were served upon the son of the assessee who, due to personal animosity, did not bring them to the notice of the appellant. The appellant learnt of the notices when the recovery for demand was initiated by the Department.…

Legal Issues

• 1. Whether the delay of 339 days in filing the appeal was justified.
• 2. Whether the order of the Ld. First Appellate Authority should be set aside for re-adjudication.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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