2025 (5) TMI 753

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....e Department : Ms Harpreet Kaur Hansra, Sr. DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 31.07.2024, for assessment year 2018-19. 2. Shri P D Mittal, appearing on behalf of the assessee submits that the CIT(....

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....CIT(A). Therefore, in absence of any valid reason causing delay in filing of appeal before the First Appellate Authority, the CIT(A) dismissed appeal of the assessee. 4. Both sides heard, orders of the authorities below examined. The assessee in Form No. 35 filed before the CIT(A) has accepted delay in filing of appeal. Where the assessee was required to mention grounds for condonation of delay....