Salma Sadiq Kantharia vs. ITO-Ward 41(1)(4)

Parties Involved

Facts Summary

This is an appeal by the assessee, Salma Sadiq Kantharia, against the order dated 27.05.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2021-22. There was a delay of 471 days in filing the appeal. The assessee sought condonation of this delay by furnishing an affidavit explaining that the delay was due to the death of her tax consultant, CA Niranjan R Shah, who was the addressee for communication in the appeal memo. The notices of hearing issued between September 2023 and May 2024 were served to the deceased consultant's email, hence the assessee could not comply. The first appellate authority dismissed the appeal for non-compliance without deciding on the merits.…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Ex parte disposal of the appeal by the first appellate authority

Judgment Outcome

Decided in favour of Assessee.

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