Rabindra Nath Kundu Vs CIT(A), NFAC

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Rabindra Nath Kundu, against the order dated 21.10.2024, passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. The appeal of the assessee is barred by 3 days, and no condonation petition has been filed. The assessee also filed an appeal before the ld. CIT(A) belatedly by 80 days, which led to the dismissal of the appeal. Multiple opportunities were given to the assessee, but he did not respond to any notices issued. The assessee failed to provide any explanation for not representing before the Assessing Officer or the ld. CIT(A). There seems to be a trend of delay tactics adopted by the assessee to avoid reopening and defending legal issues.…

Legal Issues

• 1. Whether the appeal filed by the assessee is barred by time.
• 2. Whether the assessee provided any justifiable reason for the delay in filing the appeal.

Judgment Outcome

Decided in favour of Revenue.

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