Vanishree Chennuru vs. Income Tax Officer

Parties Involved

Facts Summary

Vanishree Chennuru, the assessee, filed an appeal against an order passed by the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-18. The assessee had filed a petition for condonation of delay, stating that she came to know about the ex-parte order only on 10/05/2024. The assessee argued that she was under the impression that the case was being attended by the ITP, who could not pursue the appeal as he had stopped practicing tax law since 2023. The assessee approached a legal counsel, who advised her to file an appeal challenging the order passed by CIT(A) before the Tribunal. The assessee pleaded to condone the delay and admit the appeal for hearing in the interest of justice.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the Commissioner of Income Tax (Appeals) complied with the provisions under section 250 (6) of the Income Tax Act, 1961?

Judgment Outcome

Decided in favour of Assessee.

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