M/s S.K. Enterprises vs. National Faceless Assessment Centre (NFAC), Delhi
Case No: ITA No.4243/Del/2024 & ITA No.4244/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘G’
Date: 2/19/2025
Parties Involved
appellantM/s S.K. Enterprises
respondentNational Faceless Assessment Centre (NFAC), Delhi
respondentIncome Tax Officer, Ward-60(5), Delhi
Facts Summary
The appeals are filed by M/s S.K. Enterprises against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16/07/2024 for Assessment Year 2013-14. The appeal against the order passed under sections 147 and 144B of the Income Tax Act was filed 350 days late, and the appeal against the penalty order under section 271(1)(c) was filed 173 days late. The delay was attributed to the negligence of the previous counsel, who was undergoing tre…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned.
Precedents Relied Upon
1 precedent cited in this judgement.