BHIKHALAL NANJI HIRANI,MANDVI vs. ITO WARD-1, GANDHI DHAM
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Income Tax Appellate Tribunal, “SMC”
Before: Dr. Arjun Lal Saini
Per, Dr. Arjun Lal Saini, AM: The present appeal has been filed by the assessee, against the order passed by the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 15.05.2025 arising in the matter of assessment order passed u/s 143(3) of the Income Tax Act, 1961 dated 30.03.2016, relevant to the Assessment Year 2013-14. 2. The appeal filed by the assessee is barred by limitation by 273 days, before the Tribunal. Learned Counsel for the assessee explained the reasons for delay, stating that the appeal n
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