Rameshwar Prasad vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Rameshwar Prasad, has filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 12th October, 2022 passed for the assessment year 2004-05. The Registry has pointed out that the appeal is time-barred by 385 days. The assessee has submitted that this appeal has earlier been decided by the Commissioner of Income Tax (Appeals) vide its order dated 24.04.2018. The NFAC has wrongly taken cognizance of the appeal instituted on 25.01.2007 against the assessment order dated 20.11.2006. The NFAC should have taken cognizance based on the order of ITAT dated 25th October, 2018 and decided it afresh.…

Legal Issues

• 1. Whether the appeal is time-barred?
• 2. Whether the NFAC erred in reinstituting the appeal and deciding it afresh?

Judgment Outcome

Decided in favour of Assessee.

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