Palm Motors Private Limited vs. ITO, Ward 19 (3)
Parties Involved
Facts Summary
These appeals are filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”, for short] dated 25.06.2025 for the Assessment Year 2020-21. None appeared on behalf of the assessee. The ld. CIT (A) observed that the date of service of notice of demand mentioned in Form 35 is 18th February 2025 and the assessee has filed the appeal on 10th April 2025 which is beyond statutory permissible time limit of 30 days. Accordingly, the ld. CIT (A) decided the issue against the assessee by observing that the reason provided by the assessee is found to be unsubstantiated and not acceptable and held that since the appeal has been filed beyond the prescribed period of limitation, it is considered time barred and is, therefore, not maintainable ab initio and dismissed the same.…
Decision in favour of
Assessee
Legal Issues
- 1. Delay in filing the appeal beyond the statutory permissible time limit.
Judgment Outcome
Decided in favour of Assessee.
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