M/S RONIT MERCANTILE PRIVATE LIMITED,MUMBAI vs. ITO, WARD 13(3)(2), MUMBAI

Ronit mercantile Private Limited (assessee /appellant) for A.Y. 2017-18, against the appellate order passed by the National Faceless Appeal Centre, Delhi [the learned CIT (A)] dated 4th October, 2023, wherein appeal filed by the assessee against the assessment order under Section 143(3) of the Income-tax Act, 1961 (the Act) dated 24th December, 2019, passed by the Income Tax Officer, Ward 13(2)(1), Mumbai (the learned Assessing Officer), was dismissed.

The assessee has raised following grounds of appeal:-

Aggrieved with the appellate order assessee preferred the appeal before us. In appeal before us also despite service of notice, none appeared before us. Further, the appeal filed before us is late by 58 days but an affidavit of the director of the company is filed for condonation of delay stating that the delay has occurred because of the illness of the advocate of the assessee. 06. The ld DR was heard on merits as well as on condonation of delay in filing appeal. 07. On perusal of the affidavit, we find that by filing the appeal late, the assessee does not gain anything and the reasons shown in the affidavit are also not stated to be with other motive and therefore, we condone the delay and admit the appeal of the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.