Naga Sai Kshetra International Dharma Sansthan vs. Dy. CIT

Parties Involved

Facts Summary

The assessee, Naga Sai Kshetra International Dharma Sansthan, had filed an appeal against the assessment order passed by the Assessing Officer for the Assessment Year 2023-24 under section 144 read with section 144B of the Income-tax Act, 1961. However, there was a delay of 254 days in filing the appeal before the Commissioner of Income Tax (Appeals). The Commissioner declined to condone the delay and dismissed the appeal in limine. The assessee is aggrieved by this order and has appealed to the Income Tax Appellate Tribunal. The assessee argues that it could not properly substantiate the reasons for the delay due to lack of adequate opportunity. The Departmental Representative opposed the assessee's prayer for remand of the matter, stating that sufficient opportunities had already been provided.…

Legal Issues

• 1. Whether the assessee deserves one more opportunity to explain the reasons for the delay in filing the appeal?

Judgment Outcome

Decided in favour of Assessee.

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