ITA Nos.2879 & 2880/Del/2025

Parties Involved

Facts Summary

The appeals were filed by the assessee, Rijwan, against the orders of the National Faceless Appeal Centre (NFAC), Delhi, passed under Sections 144 & 271(1)(c) of the Income-tax Act, 1961. The appeals were filed with a delay, and an application for condonation of delay was supported by an affidavit explaining the delay due to the death of the advocate during the COVID period. The assessment was completed under Section 144 of the Act, and the Assessing Officer made an addition by estimating net profit at 4% on sales/gross receipts. The assessee failed to appear and substantiate the grounds before the First Appellate Authority. The impugned order was silent on how the assessee was given an opportunity of hearing in the first appeal proceedings. The counsel for the assessee submitted that the assessee had all the details of creditors/debtors, bills, and vouchers but could not file evidence before the tax authorities due to the failure of earlier authorization representation.…

Legal Issues

• 1. Whether appropriate opportunity of hearing was given to the assessee.
• 2. Whether the delay in filing the appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

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