THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) vs. SHRI VIJAY KUMAR SAINI
The Appeal is allowed to the extent indicated herein above
ITA/146/2024HC Rajasthan16 Dec 2024
Bench: The Income Tax Appellate Tribunal, Raipur Bench, Raipur (For Short The "Itat") In The Online Portal Via E-Filing Mode, Against The Order Dated 27.7.2023 Passed By The Commissioner Of Income- Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi {For Short The "Cit (Appeals)"}. However, Thereafter, He Was Not
For Appellant: Mr. Gyan Prakash Shukla, Advocate
Section 260A
Section
260A of the Act.
3. Mr. Gyan Prakash Shukla, learned counsel for the appellant
would submit that the notice of the appeal was not served on
the appellant/assessee, therefore, he did not appear and file
an application for condonation of delay. Hence, the impugned
order deserves to be set-aside.
4. On the other hand, Mr. Ajay Kumrani, learned