Navratan Bhavarlal Singadiya vs. Income Tax Officer

Parties Involved

Facts Summary

The present appeal was filed by the assessee, Navratan Bhavarlal Singadiya, against the order of the Commissioner of Income Tax (Appeals) dated 17.01.2024. The assessee was engaged in the business of retail and wholesale trading of fruits and was also a Director in another firm. He claimed that he was unaware of the order passed against him due to the lapses of his earlier consultant. The consultant admitted to missing out on notices and the passing of the order. The assessee filed an application explaining the delay in filing the appeal, which was supported by an affidavit and the consultant's affidavit.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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