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Facts
The assessee's appeal was dismissed by the NFAC on grounds of delay, despite a prior order from a coordinate bench condoning the delay. The assessee had filed the appeal late with a delay of 751 days. The NFAC noted the absence of any justification for this delay.
Held
The Tribunal held that the NFAC erred in dismissing the appeal on the basis of delay, as the delay had already been condoned by a coordinate bench. Therefore, the assessee should be given an opportunity to contest the issue on merits.
Key Issues
Whether the NFAC was justified in dismissing an appeal on grounds of delay, when the delay had been previously condoned by a higher tribunal.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
Assessment Year: 2021-22 Real Height Developers Pvt. Ltd., Vs ITO, J-9 SF, J Block, Dilshad Colony, Circle-19(1), Shiv Mandir, Delhi. Delhi – 110 095. PAN: AAGCR5941J (Appellant) (Respondent) Assessee by : None Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 20.02.2025 of the Ld. Commissioner of Income-tax (Appeals).
None has appeared for the assessee at the time of hearing. Heard ld. DR and perused the records. Amongst other grounds, the assessee has raised a ground No.4 that the appeal of the assessee was dismissed on the ground of delay in filing the appeal even though the same was condoned by the Tribunal. We could find from the records that by Assessment