TAURUS INTERNATIONAL PROJECTS PRIVATE LIMITED,DELHI vs. ASSESSING OFFICER, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWALTaurus International Projects Private Limited, A-63, NH-8, Mahipalpur, Delhi-110037. PAN-AACCT2665F
PER MANISH AGARWAL, AM:
This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal
Centre (NFAC), Delhi [CIT(A) in short], in Appeal No. NFAC/2012-13/
10268929 for Assessment Year 2013-14. 2. From the perusal of the appellate order, it is found that ld.
CIT(A) has not admitted the appeal as the appeal was filed delay by 59 days before the Ld. CIT(A). The reasons given in delay condonation
Taurus International Projects Pvt. Ltd. vs. AO petition was that assessee was represented by the counsel who’s mail id was given in the income tax portal. The Counsel has conveyed the management that due compliance were made to the notices issued time to time, however, such communication was misleading and no replies were filed and when the order was received such order was not conveyed to the managements. When the assessee visited the income tax portal for making other compliances under the Act, it was found that the order creating demand has already been passed. Thus, in this process, the appeal was filed delayed before the Ld. CIT(A) by 59 days. The reason being sufficient, therefore, it was prayed before the Ld. CIT(A) to condone the delay and decide the appeal on merits.
Dated: 16.05.2025
PK/Ps