ARVIND KUMAR BAHL,GURGAON vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2014-15, arises against the NFAC, Delhi DIN & order No.ITBA/NFAC/S/250/2025-26/1083697079(1) dated 15.12.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
For the reasons stated in the assesses’s condonation averments, delay of 17 days in filing of instant appeal is 2 2749/Del/2026 Arvind Kumar Bahl
hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
It transpires with the able assistance coming from the Revenue’s side that the first and foremost issue of validity of impugned reo
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