Md. Rofikul Islam vs. DCIT, Circle-42, Murshidabad

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Md. Rofikul Islam, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 27.09.2023 under section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. The Registry recorded that the appeal was time-barred by 262 days, but the assessee filed a clarification claiming no delay. The assessee's detailed explanation was found reasonable, and it was held that there was no delay in filing the appeal. The assessee did not appear before the Ld. CIT(A) despite being provided with sufficient opportunities of hearing.…

Legal Issues

• 1. Whether the appeal filed by the assessee is time-barred.
• 2. Whether the assessee should be granted another opportunity to present his case before the Ld. CIT(A).

Judgment Outcome

Decided in favour of Assessee.

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