Raghav Vanijya Pvt. Ltd. Vs DCIT, Circle-9(1), Kolkata

Parties Involved

Facts Summary

The assessee, Raghav Vanijya Pvt. Ltd., filed an appeal against the order dated 09.08.2023 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2012-2013. The appeal was filed belatedly by 518 days. The assessee submitted an application along with an affidavit for condonation of delay, stating that the ld.CIT(A) had passed an ex-parte order on 09.08.2023 due to the assessee's failure to rectify defects in the Appeal Memo submitted in Form 35. The delay in filing the appeal was attributed to the assessee's lack of access to the e-portal of the Income Tax Site.…

Legal Issues

• 1. Condonation of delay in filing the appeal.
• 2. Opportunity to file revised grounds of appeal and submit relevant documents.

Judgment Outcome

Decided in favour of Assessee.

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