Shri Pritesh Dinesh Adani vs. The Income Tax Officer

Parties Involved

Facts Summary

These assessee’s twin appeals for assessment year 2006-2007 and 2007-2008, arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order Nos.ITBA/NFAC/S/250/2022-23/1050564148(1) and 1050564549(1), both dated 09.03.2023, in proceedings u/s.147 r.w.s.250 and 143(3) r.w.s.250 of the Income Tax Act, 1961 (in short “the Act”); assessment year-wise; respectively. The learned CIT(A)-NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s contentions vide ex-parte order under challenge. The CIT(A)-NFAC has also not given any specific averment for not condoning the delay of 64 days each in these twin appeals filed before it. Shri Rajpurohit could hardly dispute the clinching fact that the CIT(A)’s order has nowhere decided the assessee’s substantive grounds on merits as contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a detailed adjudication thereof.…

Legal Issues

• 1. Whether the delay in filing the appeals should be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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