EAGLE JEWELS PRIVATE LIMITED,KAROL BAGH, NEW DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-8(2), DELHI, DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI YOGESH KUMAR U.S.
PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 22/08/2024 for the Assessment Year 2017-18. 2. There is a delay of 135 days in filing the present appeal. An application for condonation of delay has been filed by the assessee contending that the assessee was under the impression that the appeal has been filed by their CA on time. However, on verification it was found that no appeal has been filed, therefore, the present appeal filed after changing adviser. Thus, there was delay of 135 days in filing the appeal,
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4. Brief facts of the case are that an assessment order came to be passed u/s. 143 (3) of the Income Tax Act (“The Act” for short) on 24.12.2019 by the computation of income of Rs.14,99,41,830/- against the returnedincome of Rs.49,41,830/-. Aggrieved by the assessment order dated 24.12.2019, assessee preferred an appeal before Ld. CIT(A) and the CIT(A) vide order dated 22.08.2024, dismissed the 1stappeal, which is called in question in the present appeal.
The Ld. Counsel for the assessee submitted that the order of the CIT(A) has been passed in violation of natural justice, wherein the CIT(A) has not decided the appeal on merit, therefore, sought for remitting the issue involved in the appeal to the file of Ld. CIT(A).
The Ld. Departmental Representative vehementlysubmitted that, even after ample opportunities,the assessee failedto represent before the CIT(A), therefore, CIT(A) has rightly dismissed the appeal, which requires no interference in the hands of the Tribunal.
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Date:-12.09.2025
NEHA, Sr.P.S*