Saawariya Estates Pvt. Ltd. vs. ITO, WARD 22(1)

Parties Involved

Facts Summary

This appeal has been filed by the Assessee, Saawariya Estates Pvt. Ltd., against the order dated 05.07.2024 passed by the NFAC, Delhi relating to assessment year 2008-09. The Assessing Officer (AO) had passed a penalty order under section 271(c) of the Act. The appeal before the Commissioner of Income Tax (Appeals) (CIT(A)) was dismissed due to a delay of 1 month and 24 days in filing the appeal. The Learned Departmental Representative (Ld. DR) relied upon the orders of the authorities below.…

Legal Issues

• 1. Whether the delay in filing the appeal before the CIT(A) should be condoned?
• 2. Whether the appeal should be decided on merits?

Judgment Outcome

Decided in favour of Assessee.

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