Mohamed Jazeel Parambath vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee's appeal for the assessment year 2017-2018 arises against the CIT(A)-National Faceless Appeal Centre (NFAC) in Delhi's order dated 15.11.2022, under section 143(3) of the Income Tax Act, 1971. The case was called twice, but the assessee did not appear. The appeal was proceeded ex-parte. The assessee had a delay of 02 days in filing the appeal before the tribunal. The CIT(A)-NFAC dismissed the assessee's appeal on the ground of more than 170 days delay. The Revenue could not dispute that the NFAC's order did not decide the assessee's substantive grounds on merits as required under section 250(6) of the Act.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Dismissal of the appeal on the ground of delay

Judgment Outcome

Decided in favour of Assessee.

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