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SMT. KANTA SHROFF,DELHI vs. ACIT, CIRCLE 28(1), NEW DELHI, DELHI

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ITA 3851/DEL/2025[2014-15]Status: DisposedITAT Delhi13 November 20253 pages

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

Before: SHRI SUDHIR PAREEK & SHRI AVDHESH KUMAR MISHRASmt. Kanta Shroff, B-25/3, Okhla Industrial Estate Phase-II, New Delhi.

Hearing: 13/11/2025Pronounced: 13/11/2025

PER SUDHIR PAREEK, JM: This appeal is preferred by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [‘Ld. CIT(A) in short] dated 20.05.2025 passed U/s 250(6) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) for Assessment Year 2014-15. 2. At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. Before us, the Ld. AR submitted that the Ld. CIT(A) has issued several notices which were not received and they were uploaded the portal of the Department, however, the appellant was not aware of the proceedings nor such notices were brought to his knowledge by the Accountant of the appellant, therefore, the compliance could not be made either before the Learned AO or before Order pronounced in open Court on 13/11/2025. (AVDHESH KUMAR MISHRA) JUDICIAL MEMBER

Dated: 13/11/2025. PK/Sr. PS

SMT. KANTA SHROFF,DELHI vs ACIT, CIRCLE 28(1), NEW DELHI, DELHI | BharatTax