2025 (7) TMI 19

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....Adenwala, Ld. A.R. For The Revenue : Shri Manoj Kumar Sinha, Ld. Sr.D.R. ORDER PER : NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER: This appeal has been preferred by the Assessee against the order dated 27.03.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (i....

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....for filing of an appeal. Thereafter, the readable copies of the original assessment order was given to the Assessee for filing of appeal before the Tribunal as the chartered accountant was not in talking terms with the Assessee and therefore the advocate was required to communicate with the chartered accountant directly, which resulted into delay in filing the instant appeal. If the delay is not c....

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....d for latches. However, considering the peculiar facts and circumstances in totality and the reasons stated by the Assessee as bonafide and unintentional, we are inclined to condone the delay of 199 days in filing of the instant appeal, however, subject o deposit of Rs. 5,000/- in the Revenue Department under "other heads" within 15 days from the date of receipt of this order. 4. Coming to the ....

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.... not entitled for any relief as claimed, however, considering the peculiar facts and circumstances in totality, as the issues involved in the instant appeal remained to be adjudicated in its right perspective and proper manner in the absence of relevant documents/submissions which the Assessee failed to file, hence for the proper and just decision of the case and substantial justice, we are inclin....