Nirvindhya Shiksha Avam Sanskriti Prachar Samiti, Rajgarh vs. Income-tax Officer, Rajgarh Biaora

Parties Involved

Facts Summary

The assessee, Nirvindhya Shiksha Avam Sanskriti Prachar Samiti, Rajgarh, filed an appeal against the order dated 04.12.2023 passed by the Commissioner of Income-Tax (Appeals)-NFAC, Delhi. The appeal arose from an assessment order dated 16.07.2021 passed by NFAC, Delhi under section 143(3) read with section 144B of the Income-tax Act, 1961 for the Assessment Year 2018-19. The assessee contended that the appeal was filed within the time granted by the Hon'ble Supreme Court due to technical glitches in the income-tax portal and the COVID-19 pandemic. The assessee argued that the Commissioner of Income-Tax (Appeals) dismissed the first appeal without considering the explanation for the delay.…

Legal Issues

• 1. Whether the first appeal was filed within the stipulated time.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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