MR. AMAN AGARWAL,RUDRAPUR vs. ITO, RUDRAPUR

Brief facts of the case are that, an assessment order came to be passed on 23/03/2023 u/s 147 r.w. Section 144 of Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs.

None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld.

The Ld. Departmental Representative vehemently submitted that there was no sufficient cause to condone the inordinate delay of 245 days in filing the Appeal before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the first appeal of the Assessee in delay in latches, thus, sought for dismissal of the present Appeal.

We have heard the Department's Representative and perused the material available on record. Aggrieved by the assessment order dated 23/03/2023, the Assessee preferred Appeal before the Ld. CIT(A) with a delay of 245 days. As per the Assessee, the cause of the delay was that ‘the order from A.O. had been received late on account of the previous Tax he had replied it due to unawareness of procedure of Income Tax Department after order u/s 144 there is only appeal is to filed against the order to explain the Assessee view or if there is any rectification of mistake then application u/s 154 of the Income Tax is to be filed.’ However, the Ld. CIT(A) has not condoned the delay and dismissed the Appeal.