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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Date of Hearing: 21.04.2025 Date of Pronouncement: 21.04.2025 ORDER This assessee’s appeal for Assessment Year 2021-22, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/APLS/250/2024-25/1068886153(1) dated 20.09.2024, in proceedings u/s 143(1) r.w.s. 264 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone the corresponding delay of 131 days in institution of the assessee’s lower appeal filed on 15.12.2022 against the order u/s. 143(1) of the Act dated 08.07.2022. This is indeed