Vardhman International v. Commissioner of Income Tax (Appeals)
Parties Involved
Facts Summary
The appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre), New Delhi dated 21/01/2025 for the Assessment Year 2015-16 & 2016-17. There is a delay of 171 days in filing the appeals. The assessee contends that the orders were passed ex-parte and the assessee was not aware of the passing of the final orders by the Ld. CIT(A). The assessee seeks condonation of the delay in filing the appeals.…
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing the appeals
- 2. Remand of the issue to the file of the A.O. for de-novo assessment
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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