2025 (10) TMI 586

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 08.11.2024 for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that the assessee is an individual. The Return of Income for the A.Y. 2017-18 was filed on 30.03.2018 declaring total income of Rs. 4,80,730/-. The Assessing Officer completed the assessment vide order dated 27.09.2021 passed u/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on the ground that the delay had occurred on account of the fact that the assessee was not aware of the impugned order of the CIT(A) and approached counsel on 14.07.2025 and logging into the income tax portal, the assessee came know about the impugned order and immediately filed appeal before the Tribunal, hence the delay occurred. In the absence of any evidence to the contrary, having regard to t....