2025 (2) TMI 1822

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals) ["CIT(A)" for short] dated 27.08.2024 having DIN & Order No. ITBA/NFAC/S/250/2024-25/1068027523(1) for the assessment year 2017-2018. 2. The brief facts of the case are that the assessee is an individual, has not filed any regular return of in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t order, the assessee has filed an appeal before the CIT(A) with a delay of 1335 days. The CIT(A) dismissed the appeal of the assessee in limine without condoning the delay. 4. Being aggrieved by the order of the CIT(A), the assessee is in appeal before us in the present appeal. The learned AR submits that the assessee had no knowledge of the assessment order till the recovery proceedings were ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e assessee filed the reasons for delay in filing the appeal before the CIT(A) and the same were extracted by the CIT(A) in para 4.1 of his order. From the above, it is clear that the assessee had come to know about the proceedings only on 5th September, 2023, when the AO initiated the recovery proceedings for the demand. This fact was affirmed by an affidavit by the assessee. In the absence of any....