YASH VEER SINGH,GHAZIABAD vs. ITO WARD- 2(2)(1), GHAZIABAD

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)] dated 17.05.2024, for Assessment Year 2012-13.

The appeal is time barred by 279 days. The assessee has filed an application supported by an affidavit citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in petition which appears to be (AY 2012-13) bonafide. Thus, delay of 279 days in filing of appeal is condoned and appeal is admitted for decision on merits.

A perusal of the impugned order shows that the CIT(A) has dismissed appeal of the assessee in limine without condoning delay in filing of appeal. The ld. Counsel for the assessee explained that the delay in filing of appeal before the CIT(A) was for the reason that the assessment order dated 01.11.2019 was never served on the assessee. The assessee came to know about the assessment order only when demand notice was served on the assessee. Thereafter, the assessee applied for certified copy of the assessment order and filed appeal before the CIT(A) within 30 days.

Even during assessment proceedings, the assessee did not respond to the notices issued by the Assessing Officer (AO), the AO was constrained to pass the assessment order invoking provisions of section 144 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’). The ld. Counsel explained that non appearance of the assessee before the AO was for the reason that no notice was ever served on the assessee.