M/s. Nugreen Energy Pvt. Ltd. Vs. DCIT, Circle-16(1), Delhi
Parties Involved
Facts Summary
This appeal by M/s. Nugreen Energy Pvt. Ltd. for the assessment year 2020-21 is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 01.03.2024. The CIT(A)/NFAC had refused to condone a 121-day delay in filing the lower appeal against the assessment order dated 26.09.2022. The assessee had filed a condonation petition explaining the unavoidable circumstances beyond its control that caused the delay.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the 121-day delay in filing the lower appeal should be condoned.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
1 precedent cited in this judgement.
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