THE APPOLO CRAINES (P) LTD., VS. DCIT, CIRCLE 3(1)

Parties Involved

Facts Summary

This appeal by the assessee, The Appolo Craines (P) Ltd., arises from the order of the National Faceless Appeal Centre, Delhi (NFAC) in Appeal no. CIT(A), Delhi – 1/10499/2018-19 dated 12.10.2023. The assessment was framed by the DCIT, Circle 3(1), New Delhi for the assessment year 2016-17 under section 143(3) read with section 147 of the Income Tax Act, 1961, vide order dated 28.12.2018. The appeal was filed beyond the statutory limitation period by 648 days. The assessee claimed that the order of the CIT(A) was communicated to their employee, Manoj Kumar, whose contact details were registered on the Income Tax Portal. The assessee stated that they were unaware of the order until informed by their Chartered Accountant in September 2025, leading to the delay in filing the appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned.
• 2. Whether the exparte order of the CIT(A) should be set aside.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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