Ramita Shah vs. Asstt. Commissioner of Income Tax, Mumbai

Parties Involved

Facts Summary

The assessee, Ramita Shah, filed an appeal challenging the order passed by the Ld CIT(A), NFAC, Delhi, which related to the assessment year 2018-19. The appeal was filed belatedly with a delay of 1167 days. The assessee had previously filed an appeal before the Ld CIT(A) against the addition made by the AO in the assessment order dated 04-03-2021. The assessee also filed a grievance petition dated 26.5.2022 against the assessment order before the Delhi Samadhan Faceless Assessment Committee. The Ld CIT(A) disposed of the appeal on 27-09-2022 and directed the matter to be restored to the file of the AO. The AO passed the consequential assessment order confirming the addition on 29-05-2024. The assessee argued that the addition was made due to improper appreciation of facts and that she had a bonafide belief that the JAO would delete the addition correctly. The assessee prayed for condonation of the delay in filing the appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the order passed by the Ld CIT(A) is liable to be set aside?

Judgment Outcome

Decided in favour of Assessee.

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