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Income Tax Appellate Tribunal, DEHRADUN “SMC” BENCH, DEHRADUN
Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH
PER SATBEER SINGH GODARA, JM These assessee’s twin appeals & 222/DDN/2024 for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 11.11.2024 having DIN and order no. ITBA/NFAC/S/250/2024-25/1070237146(1) and ITBA/NFAC/S/250/2024-25/1070237224(1), involving proceedings under sections 271AAC1 and 270A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It emerges during the course of hearing that the learned CIT(A)/NFAC has refused to condone 285 and 280 days’ delay, case-wise; respectively in filing of the assessee’s lower appeals instituted on 31st and 30th January, 2023 against the corresponding penalty orders dated 16th and 21st of March, 2022, respectively as not sufficiently explained.