Mangesh Sawant vs. Dy. CIT Circle-42(1)(1)

Parties Involved

Facts Summary

The appeal was filed by Mangesh Sawant against the order passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi for the assessment year 2013-14. The grounds of appeal included the NFAC's failure to condone the delay in filing the appeal, framing an order ex parte, and not adjudicating on the merits of the appeal. The appellant contended that the Assessing Officer made several errors in treating loans as unexplained cash credit, making additions without appreciating the facts, and disallowing interest on loans. The Registry had pointed out defects in the appeal fee and the appeal being barred by 31 days, which the assessee did not address despite opportunities to be heard.…

Legal Issues

• 1. The NFAC's failure to condone the delay in filing the appeal.
• 2. Framing an order ex parte.
• 3. Not adjudicating on the merits of the appeal.

Judgment Outcome

Decided in favour of Assessee.

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