2023 (7) TMI 334

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....DER PER CHANDRA MOHAN GARG:- This appeal filed by the assessee is directed against the order dated 27.04.2022 of the Ld. NFAC, New Delhi, relating to Assessment Year 2011-12. Application of assessee seeking condonation of delay 2. The ld. assessee's representative (AR) submitted that the appeal against order dated 27.04.2022 ought to have been filed on or before 26.06.2022 but due to l....

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....g a ration shop/food grains Govt. shop. The assessee is not getting anything except harassment in filing delayed appeal. The ld. Senior DR has not controverted that the order of NAFC are sent through mail and in a situation when the assessee due to his lack of means and knowledge has no access to the electronic communication mode then the delay caused due to the lack of knowledge of dismissal appe....

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.... of Rs. 17,87,000 on account of cash deposits in a Saving Bank Account. 5. The ld. assessee representative (AR) submitted that the assessment order under challenge in this appeal has been filed by ITO, Ward 63(3) New Delhi on 06.08.2018. He further submitted that prior to that for the same AY 201-12 ITO ward 47(2), Delhi have already passed reassessment order u/s. 147/143(3) of the Act on 28.09....

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....O, Ward 63(3) also passed second assessment order for the same AY 2011-12 u/s. 147/144 of the Act ex-parte qua assessee. In such a situation subsequent ex-parte reassessment order cannot be held as sustainable and valid being bad in law. Therefore grievance of assessee is allowed and impugned assessment order dated 06.12.2018 and consequent first appellate order dated 27.04.2022 are quashed being ....