Prabakaran Darwin vs. The Income Tax Officer

Parties Involved

Facts Summary

The appeal was filed by the assessee against the order dated 08.08.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2017-18. The assessee filed a petition for condonation of delay stating reasons for the delay. The reasons stated by the assessee were found to be bonafide, and the delay was condoned. The assessee's adjournment application was rejected, and the matter was proceeded with. The assessment order was completed exparte of the assessee, and the Commissioner of Income Tax (Appeals) dismissed the ground of appeal for want of evidence.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the adjournment application should be allowed?
• 3. Whether the matter should be remanded to the file of the Assessing Officer for fresh consideration?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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