PRABHAT NARAIN AND COMPANY,BUDAUN, UTTAR PRADESH vs. ITO 2(3), BUDAUN, BUDAUN, UTTAR PRADESH
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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, arises against the NFAC, Delhi DIN & order No. ITBA /NFAC /S /250 /2025-26/1083678129(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 123 days in filing of instant appeal is 2 7138/Del/2026 Prabhat Narain and Company
hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
The assessee/ appellant raised the first and foremost issue of the validity of the impugned reopening itself. A perusal of the case records reveals with the able
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