Mrs. Varsha Chandak v. Income Tax Officer

Parties Involved

Facts Summary

Mrs. Varsha Chandak filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-18. The assessee had filed a petition for condonation of delay in filing the appeal, which was allowed by the tribunal. The assessee had not participated in the proceedings before the first appellate authority, leading to the dismissal of her appeal. The assessee requested for another opportunity to present her case. The tribunal decided to restore the appeal back to the file of the CIT(A)-NFAC and directed them to de novo frame the order in accordance with the law, after providing reasonable opportunity to the assessee.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Non-participation in the proceedings

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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