M/s Maa Travels Vs ACIT (OSD), Ward-1(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, M/s Maa Travels, against the order dated 10.01.2024 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2015-2016. The appeal was originally disposed off on 10/12/2024 as no one appeared. The assessee filed a miscellaneous application for recalling the order dated 09/06/2025, and the Tribunal recalled the order. Despite multiple adjournments, no paper book was filed by the assessee, and no one represented the assessee during the hearing, leading to the appeal being heard ex-parte. The appeal was filed belatedly by 29 days, but the delay was condoned due to nominal delay and reasonable cause provided.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the assessee can claim vehicle maintenance and fuel expenses?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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