Prem Ratan Joshi Vs. Income Tax Officer, Ward-58(7), Vikas Bhawan, Delhi-110002

Parties Involved

Facts Summary

This appeal by Prem Ratan Joshi pertains to the assessment year 2017-18. The appeal is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, which refused to condone the delay in filing the assessee’s lower appeal on 21.06.2025 against the Assessing Officer’s assessment dated 10.02.2025. The CIT(A)/NFAC held that the delay was not explained with justifiable reasons. The assessee filed a condonation petition before the CIT(A)/NFAC, explaining the reasons for the delay due to circumstances beyond his control.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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