M/s. MSEB Engineers Co-op Credit Society Ltd. vs. The Income Tax Officer

Parties Involved

Facts Summary

This assessee’s appeal, for assessment year 2022-23, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2024-25/1067186489(1), dated 31.07.2024, in proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. It emerges during the course of hearing that the learned CIT(A)-NFAC has dismissed the appeal of the assessee by not condoning 07 days delay in filing the appeal before it, without deciding the assessee’s substantive grounds on merits as contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a detailed adjudication thereof.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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