2025 (8) TMI 1746

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 16.01.2025 passed by the ld. Addl/JCIT(A)-11, Delhi for the assessment year 2022-2023. 2. None represented on behalf of the assessee. Shri Mrinmoy Basak, ld. Sr. DR appeared on behalf of the revenue. 3. The appeal of the assessee has been posted on multiple occasions and none represented on behalf of the assessee. As none represented on behalf of the assessee, therefore, the appeal of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the delay would be disadvantage to the assessee and condoning the delay would cause no loss to the revenue. Consequently, I am of the view that delay of 85 days in filing the appeal before the ld. Addl/JCIT(A) is liable to be condoned and I do so. A perusal of the facts of the present case clearly shows that the intimation u/s. 143(1) of the Act has been issued without issuing the intimation as r....