FILTER CONCEPT PRIVATE LIMITED,AHMEDABAD , GUJARAT vs. THE INCOME TAX OFFICER , CIRCLE 2(1)(1) AHMEDABAD, AHMEDABAD

(Assessment Year: 2023-24) Filter Concept Private Limited, Income Tax Officer, Vs. 302, Aalin, Circle 2(1)(1), Opp. Gujarat Vidhyapith, Ahmedabad. Ashram Road, Ahmedabad-380014. [PAN: AABCF5606 M] (Appellant) .. (Respondent) Appellant by : Shri Virang Mehta, AR Respondent by: Shri Amit Pratap Singh, Sr. D R. Date of Hearing 10.03.2026 Date of Pronouncement 17.03.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

Delay Condoned

This appeal is filed by the Assessee against the appellate order dated 03.09.2024 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2023-24.

1. The assessment order passed u/s.143(1) of Income Tax Act by the Assessing officer and confirmed by the first appellate authority u/s.250 is bad in law and deserved to be uncalled for.

2. The assessing officer as well as first appellate authority has erred in law and on facts in making and confirming respectively the addition of Rs.1,11,84,753/-. The same deserves to be deleted.

3. On perusal of the record, we find that there was also a delay in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeal as not admitted. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. . Hence, in the interest of justice, the matter is remanded to the Ld. CIT(A) for de novo adjudication. The assessee shall submit all relevant statements and documents before the Ld. CIT(A) and shall comply with the notices issued by the Revenue authorities without seeking any unnecessary adjournments.