DEVENDER KUMAR SACHDEVA,NUH vs. ITO WARD 1(4), GURGAON
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal found that the appeal was filed beyond the statutory limitation period. As the assessee failed to file any application for condonation of delay, the appeal was dismissed as invalid.
What were the facts?
The assessee filed an appeal against an order issued by the National Faceless Appeal Centre (NFAC), Delhi, dated December 7, 2022.
What were the issues?
Whether the appeal filed by the assessee was barred by limitation and if the absence of a condonation of delay application rendered it invalid.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 07.12.2022. 2. On perusal of the record, we find that the appeal filed before the Tribunal is barred by limitation. The assessee has not filed any application for condonation of delay. Hence, the appeal is hereby dismissed as invalid.
In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 08/03/2024.
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