2025 (2) TMI 1369

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....s an appeal by the assessee against order date 05.09.2024, passed by National Faceless Appeal Centre (NFAC), Delhi for the assessment year (A.Y.) 2015- 16. 2. The sole grievance of the assessee in the appeal is with regard to dismissal of its appeal in limine on the ground of delay. 3. Briefly, the facts are, the assessee is a resident individual. For the assessment year under dispute, the a....

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....essee towards purchase of property amounting to Rs. 60 lacs. Ultimately, the total income was determined at Rs. 2,64,47,000/-. 4. Against the assessment order so passed, the assessee preferred an appeal before learned first appellate authority. However, there was delay of 123 days in filing the appeal. Though, the assessee explained the cause of delay, however, it did not found favour with lear....

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....me before learned first appellate authority. We must observe, by not filing the appeal in time, the assessee would not have gained any benefit. Rather, the assessee had put herself at risk of the appeal not getting decided on merits and the sword of the addition made and demand created hanging on her head. Under these circumstances, we are of the view that learned first appellate authority should ....