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Facts
The Assessee preferred an appeal against the order of the NFAC which dismissed the appeal on the ground of being filed late. The Assessee argued that the assessment order was vitiated as per a Supreme Court decision. The delay in filing the appeal before the CIT(A) was also a point of contention.
Held
The Tribunal found that the NFAC applied strict principles of law which were not justified. The Tribunal condoned the delay in filing the appeal before the CIT(A) and directed the NFAC to decide the issue afresh.
Key Issues
Whether the NFAC was justified in dismissing the appeal solely on the grounds of delay without considering the merits of the case, and whether the assessment order was vitiated.
Sections Cited
147, 144B
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Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI
Before: SHRI RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
ORDER
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the order dated 30.12.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.NFAC/2014-15/10306873, filed before him against the order dated 17.05.2023 passed u/s 147 R.W.S. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessment Unit, Income-tax Department (hereinafter referred to as the Ld. AO, for short).