Micky Metals Limited Vs. Income Tax Officer, Ward 3(1)

Parties Involved

Facts Summary

This is an appeal preferred by Micky Metals Limited against the order of the National Faceless Appeal Centre, Delhi, in appeal no. ITBA/National Faceless Appeal Centre, Delhi [the learned CIT (A)]/S/250/2024-25/1071742845(1) dated 31.12.2024 for the Assessment Year 2022-23. The learned CIT (A) dismissed the appeal of the assessee by not condoning the delay of 44 days on the ground that no sufficient cause was demonstrated by the assessee for late filing of the appeal. Micky Metals Limited, represented by Shri Amit Agarwal, prayed that the delay of 44 days may be condoned and the appeal may be restored to the file of the learned CIT (A) for fresh adjudication.…

Legal Issues

• 1. Whether the delay of 44 days in filing the appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

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