2026 (2) TMI 875

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.... instance of assessee pertaining to the Assessment Year 2018-19 is directed against the order dated 14.11.2024 of National Faceless Appeal Centre, Delhi passed u/s. 250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') arising out of the Assessment Order dated 29.03.2023 passed u/s. 147 r.w.s.144 of the Act. 2. Registry has pointed out that there is delay of 287 days in filing the....

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.... date no Income Tax Return was filed by for this BOI due to unawareness of Income Tax Law. My father was diagnosed with cancer in year 2022 and passed away in 2024. Most of my savings and earnings were spent on his health and medical treatment. Due to the said reason, I could not even respond to the notices issued by CIT(A), NFAC. As I was not much aware about communication throu....

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....and considering the affidavit filed by the assessee stating the reasons which led to delay and also placing reliance on the judgment of Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987) 2 SCC 107) I find that due to 'reasonable cause' assessee failed to file the appeal within the time limit specified under the Act. I therefore condone the delay of 287 d....

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....eived Rs. 1,66,80,000/- from Surya Shikshan Prasarak Va Samajseva Mandal, case of the assessee selected for issuance of notice u/s. 148 of the Act and the same validly served. Ld. Assessing Officer issued notice u/s. 142(1) of the Act, however, assessee failed to file any return of income and also could not participate in the assessment proceedings. Ld. Assessing Officer on observing that TDS of R....