SURESH CHAND VS. ITO, WARD 2(3)(2)

Parties Involved

Facts Summary

This appeal has been filed by the Assessee, Suresh Chand, against the order dated 12.09.2024 passed by the Ld. CIT(A)/NFAC, Delhi relating to assessment year 2012-13. None appeared on behalf of the assessee despite the issue of notice, hence, the matter proceeded exparte qua the assessee. The assessee had taken a ground that Ld. CIT(A) is not justified in not condoning the delay in filing the appeal by the assessee. The assessee was pursuing an alternative remedy under section 154 of the Act before the AO and was under the bonafide belief that this period of pursuing remedy under section 154 will not be counted for delay. Hence, sufficient cause has been attributed for the delay in filing of the appeal by the assessee before the Ld. CIT(A).…

Legal Issues

• 1. Whether the delay in filing the appeal before the Ld. CIT(A) should be condoned.

Judgment Outcome

Decided in favour of Assessee.

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