2025 (2) TMI 1242

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....ocate For the Department : Sh. Shailendra Srivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the "CIT(A)-NFAC"],Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1060337909 (1) dated 31.01.2024, involving proceedings und....

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....he impugned 45 days' delay in light of Collector, Land Acquisition vs. Mst. Katiji & Ors., (1987) 167 ITR 471 (SC) in light of all these averments. 5. Next comes the sole issue at this stage between the parties wherein the leaned CIT(A)-NFAC has refused to entertain the assessee's lower appeal for want of payment of advance tax u/s. 249(4)(b) of the Act. Learned counsel submits that the assesse....