SMT. SANTRA VS. ITO, NFAC, DELHI

Parties Involved

Facts Summary

The appeal was filed by the assessee, SMT. SANTRA, against the order dated 14.06.2024 passed by the Ld. CIT(A)/NFAC, Delhi. The assessee raised several grounds for appeal, including the delay in issuing the notice, the non-provision of a video conferencing opportunity, and the failure to consider medical grounds for condonation of delay. The assessee also argued that the Assessing Officer (AO) did not provide a draft order before passing the final order and that the addition of Rs. 1,08,92,428/-…

Legal Issues

• 1. Delay in filing the appeal before the Tribunal and the reasonable cause attributed to the ailment of the assessee.
• 2. Delay of 584 days in filing the appeal before the Ld. CIT(A) and the reasonable cause attributed to the ailment of the assessee.

Precedents Relied Upon

Judgment Outcome