Shri Vijay Singh Vs. Income Tax Officer, Ward 34(5), New Delhi

Parties Involved

Facts Summary

The case pertains to an appeal filed by Shri Vijay Singh against the order dated 28.09.2023 of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, which confirmed the assessment order dated 07.09.2022 of the Learned Assessing Officer/Assessment Unit, Delhi. The appeal was filed with a delay of 611 days, which the appellant attributed to a lack of knowledge of the impugned order. The appellant argued that the Learned Commissioner of Income Tax (Appeals) erred in confirming the action of the Learned Assessing Officer in violation of principles of natural justice. The Department of Revenue had no objection to the appellant's submissions.…

Legal Issues

• 1. Condonation of delay of 611 days in filing the appeal
• 2. Violation of principles of natural justice by the Learned Commissioner of Income Tax (Appeals) and the Learned Assessing Officer

Judgment Outcome

Decided in favour of Assessee.

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