Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI “C” BENCH: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
Year : 2015-16] Indresh Arya, vs Assessment Unit, Mahawar Bambawsar, Income Tax Department, Greater Noida, Gautam Delhi Budh Nagar-203207. PAN–AECPI3902D APPELLANT RESPONDENT Appellant by Ms. Monika Ghai, Adv. (Through VC) Respondent by Shri Om Prakash, Sr.DR Date of Hearing 14.05.2025 Date of Pronouncement 14.05.2025 ORDER
PER MANISH AGARWAL, AM :
The captioned appeal has been filed by the assessee seeking to assail the First Appellate order dated 01.10.2024 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.NFAC/2014-15/10297154 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 24.03.2023 passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act pertaining to assessment year 2015-16.
The present appeal is field with a delay of 43 days. Further from the perusal of the order of Ld.CIT(A), it is seen that the appeal was filed delayed by 182 days before the Ld.CIT(A) who has not condoned the delay and dismissed the appeal without dwelling upon the issues on merits. The Ld.CIT(A) further observed that Column No.14 of Form 35, the appellant has not admitted that the appeal is filed delayed. However, the date of service of demand notice of the impugned order was 24.03.2023 whereas the assessee filed the appeal on 22.10.2023.
In the petition filed by assessee for condonation of delay, it is stated that assessee appointed one counsel to represent his case before the Assessing Page | 1