2025 (11) TMI 722

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....eal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi NFAC), Delhi dated 14.06.2024 in Appeal No. NFAC/2013- 14/10290827 passed for Assessment Year 2014-15. 2. The appeal is time barred by 277 days. The assessee has filed condonation petition dated 2.7.2025, stating that the appeal order was received by him on ....

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....idering the rival submissions and perusing the condonation petition, I am satisfied that there was reasonable cause in filing the appeal belatedly by the assessee. Therefore, I condone the delay of 277 days and admit the appeal for adjudication. 5. The sole grievance of the assessee in this appeal is against the action of the ld CIT(A) in upholding the assessment order, which is illegal, unsust....

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.... end of the relevant assessment years, which is in clear violation of provisions of section 149(1)(b) of the Act. 7. In appeal, ld CIT(A) dismissed the appeal of the assessee without giving any concrete findings on this issue on merits on the ground that the assessee had not represented in the appellate proceedings or filed any written submissions. 8. After considering the rival submissions ....