Surendrakumar Mithailal Pal vs. Income Tax Officer

Parties Involved

Facts Summary

The case pertains to an appeal by the assessee, Surendrakumar Mithailal Pal, against the order dated 19.11.2025 passed by the National Faceless Appeal Centre, Delhi (NFAC). The appeal concerns the assessment order dated 13.12.2022 passed under sections 144 and 144B of the Income Tax Act, 1961. The assessee raised grounds of appeal regarding additions of undisclosed income, disallowance of deductions under section 80C, and unexplained money under section 69A of the Act. The assessee argued that due to reasons beyond their control, they failed to comply with the authorities and prayed for an opportunity to plead their grounds of appeal before the jurisdictional Assessing Officer for afresh adjudication.…

Legal Issues

• 1. Whether the delay in filing the appeal before the Commissioner of Income Tax (Appeals) should be condoned?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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