M/s. Aastha Minimet India Ltd. vs. ACIT
Parties Involved
Facts Summary
The assessee, M/s. Aastha Minimet India Ltd., filed an appeal against the Order of the Commissioner of Income Tax (Appeals) dated 31.10.2019, passed under section 250 of the Income Tax Act, 1961. The relevant Assessment Year is 2013-14. The assessee has not filed a delay condonation application despite receiving defect notices from the ITAT on 07.03.2024 and 11.06.2024. The assessee did not appear before the Tribunal despite multiple hearing opportunities. The Tribunal found that the assessee had a negligent and nonchalant attitude, and the Assessment Order was completed under section 144 r.w.s. 147 of the Act. The Commissioner of Income Tax (Appeals) had also passed an ex-parte Order.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 1527 days in filing the appeal should be condoned?
Judgment Outcome
Decided in favour of Assessee.
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