Sanjay Ghanshyamdas Tahilramani Vs. ITO

Parties Involved

Facts Summary

This appeal is filed by the assessee against the exparte appellate order dated 22.08.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the exparte reassessment order passed under section 144 r.w.s. 144B of the Income Tax Act, 1961 relating to the Assessment Year 2020-21. The assessee explained the delay in filing the appeal due to inactive mobile number and email id mentioned in the Income Tax Portal and the failure to receive physical hearing notices. The assessee requested to condone the delay and provided the original return filed before the Assessing Officer and Audit Report. The Revenue opposed the delay and requested to sustain the order passed by the Lower Authorities.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Condonation of delay in filing the appeal

Judgment Outcome

Decided in favour of Assessee.

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