Parvej Sheikh vs ITO Ward 1(4), Jaipur

Parties Involved

Facts Summary

The assessee, Parvej Sheikh, filed an appeal against the order passed by the National Faceless Appeal Centre (NFAC), Delhi, dated 06.08.2025 under Section 250 of the Income Tax Act, 1961 for the Assessment Year 2018-19. The assessee's appeal was delayed by 53 days, and an application for condonation of delay was filed. The delay was due to a change in counsel and the consultant's death during the COVID-19 lockdown. The assessee was unaware of the order and demand issued by the Assessing Officer. The appeal was filed immediately upon learning of the delay. The assessee contested the addition of Rs. 4,53,222/- made by the Assessing Officer, arguing that the imports were capital goods and no disallowance was applicable as the assessee had rendered profits on a presumptive basis under section 44AD of the Act.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the addition of Rs. 4,53,222/- made by the Assessing Officer is sustainable?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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