SIDDHART SHANKAR, VS. ITO, WARD 2(2)(4)
Parties Involved
Facts Summary
This appeal by the assessee, SIDDHART SHANKAR, is emanating from the order of the NFAC, Delhi in appeal No. CIT(A)Ghaziabad/11748/2019-20 dated 6.8.2024. The assessment was framed by the ITO, Ward 2(2)(4), Ghaziabad under sections 144/147 of the Income Tax Act, 1961 dated 18.06.2025 relating to assessment year 2012-13. None appeared on behalf of the assessee despite the issue of notice of hearing, hence, the Tribunal proceeded exparte qua the assessee, after hearing the learned DR and perusing the records. There was a delay of 337 days in filing the appeal before the Tribunal, for which the assessee filed a petition for condonation of delay.…
Decision in favour of
Assessee
Legal Issues
- 1. Delay in filing the appeal before the Tribunal.
- 2. Exparte order passed by the AO under section 144 of the Act and dismissal of the appeal by the Ld. CIT(A) on account of non-prosecution.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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