Prayas Kanti Samal vs ITO, Ward-2(3), Bhubaneswar

Parties Involved

Facts Summary

The assessee, Prayas Kanti Samal, filed an appeal against the order dated 12.07.2024 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. The assessee claimed that he never received the copy of the assessment order passed by the AO and only came to know about the huge outstanding tax demand after receiving a letter. The assessee then obtained a certified copy of the assessment order and filed an appeal before the CIT(A), which was dismissed on the ground of delay. The assessee prayed for condonation of delay and an opportunity to substantiate his claim before the AO.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Assessee.

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