2024 (1) TMI 862

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....his is an appeal filed against the order dated 16-10- 2023 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2014-15. 2. The grounds of appeal are as under:- "1. The ld. CIT(Appeal) national faceless appeal centre Delhi has erred in law and on facts of the case in confirming the order u/s. 143(1) of Ld. DDIT, CPC by computing business income of Rs. 36,95,639/-....

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....appeal on the basis of delay in filing the appeal of 2929 days for which the assessee has stated that the reasons that the intimation was not served to the assessee but the assessee came to know about the intimation when the action of demand for recovery came to the knowledge of the assessee. The assessee filed rectification request to the CPC but it was not processed by the CPC and the said recti....

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....aterials available on record. It is pertinent to note that though the delay is that of 2929 days but whether the intimation was rightly served to the assessee was not denied by the Revenue. In fact, the assessee has taken a measure of filing rectification application u/s. 154 and the same was also not entertained. The Assessing Officer has also suggested to file appeal and therefore the assessee a....