Test Jewellery Pvt. Limited

Parties Involved

Facts Summary

The present appeal is directed at the instance of the assessee, Test Jewellery Pvt. Limited, against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-10, Mumbai dated 16.02.2024 passed for Assessment Year 2012-2013. The appeal was filed 225 days late, but the assessee filed an affidavit seeking condonation of the delay, stating that the delay occurred due to non-service of the order and the company only became aware of the order upon checking the income tax portal. The Director of the assessee-Company claimed there was no deliberate lapse or negligence. The Tribunal condoned the delay. The assessee argued that the Additional/Joint Commissioner of Income Tax (Appeals) passed the order ex-parte and that the assessment order was passed under section 143(3)/147 of the Act due to non-compliance from the side of the assessee with regard to the show-cause notice.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the order passed by the Additional/Joint Commissioner of Income Tax (Appeals) should be set aside?

Judgment Outcome

Decided in favour of Assessee.

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