Rajanarender Katukojwala vs. Income Tax Officer, Ward-1, Warangal
Parties Involved
Facts Summary
The present appeal of the assessee is arising from the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (Ld. CIT(A)) dated 29.06.2024 having DIN No.ITBA/NFAC/S/250/2024-25/1066241552(1) and relates to Assessment Year 2021-22. In this case, the Ld. CIT(A) has dismissed the appeal of the assessee in limine without condoning the delay of 145 days. The Ld. CIT(A) was of the view that the assessee is not serious in perusing the tax matter and hence the appeal of the assessee is not maintainable. The Ld. CIT(A) has also not appreciated the grounds raised by the assessee in respect of the explanation for condonation of delay.…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the delay of 145 days can be condoned?
Judgment Outcome
Decided in favour of Partly Assessee / Partly Revenue.
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