NORTHERN REALTY INFRA PRIVATE LIMITED,DELHI vs. ITO, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SHRI RAJ KUMAR CHAUHAN, HON’BLE & MRS. RENU JAUHRI, HON’BLE
PER RENU JAUHRI :
The above captioned appeal is preferred by the assessee against the order dated 21.08.2024, passed by Ld. CIT(A)/NFAC, Delhi u/s 250 of the Income Tax
Act, 1961 (hereinafter referred to as, “Act”) for A.Y. 2013-14. The assessment was framed by the Assessing Officer [for short, ‘AO’] u/s 147 r.w.s 144 r.w.s
144B of the Act vide order dated 23.05.2023. 2. At the threshold, it is observed that the appeal is time-barred by 388 days.
An application for condonation of delay has been filed by the assessee vide its application dated 17.11.2025. It has been explained therein that the assessee company has been struck off from the records of the