Majidkhan Yakubkhab Pathan vs ITO, Ward-3(1)(2) Vadodara

Parties Involved

Facts Summary

The assessee, Majidkhan Yakubkhab Pathan, filed an appeal against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 29.9.2023 for the Assessment Year 2012-13. The assessee raised several grounds for appeal, including that the Commissioner of Income Tax (Appeal) erred in dismissing the assessee's appeal against the order of the Assessing Officer passed under section 144 read with section 147 of the Income Tax Act, 1961. The assessee argued that the order was based on unrelated facts and did not pertain to the assessee's case. The assessee also filed an application for condonation of delay, which was accepted by the Tribunal.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeal) erred in dismissing the assessee's appeal?
• 2. Whether the assessee has reasonable cause for the impugned delay?

Judgment Outcome

Decided in favour of Assessee.

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