CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

delay application in spite of having reasonable case as submitted by assessee henceforth the order of CIT(A) may kindly be quashed. 2. On the facts & circumstances of the case LD CIT(A) has erred in not deciding the issue on merit & simply rejecting the appeal by disallowing condonation of filling appeal application. ., The order passed

SHRI VINOD KUMAR CHATE,JABALPUR vs. COMMISSIONER OF INCOME TAX-2, JABALPUR

condonation application), who represented before the revisionary authority, he conveyed the same to the assessee’s old counsel, Shri Anand K. Khemariya, only where-after the assessee contacted Shri Modh on 30.11.2017, i.e., after nearly seven months. The affidavit is deficient on material facts, viz. the reason for the non-communication of change in address, admittedly

INCOME TAX OFFICER, WARD-2 (3), JABALPUR vs. SHRI VINOD KUMAR CHATE, JABALPUR

condonation application), who represented before the revisionary authority, he conveyed the same to the assessee’s old counsel, Shri Anand K. Khemariya, only where-after the assessee contacted Shri Modh on 30.11.2017, i.e., after nearly seven months. The affidavit is deficient on material facts, viz. the reason for the non-communication of change in address, admittedly