2025 (3) TMI 1759

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....: Mr. Vipul Jain For the Revenue : Mr. Ram Krishn Kedia, Sr. DR ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against order dated 29.10.2024 passed by the Ld. Commissioner of Income-tax (Appeals) - National Faceless Appeal Centre, Delhi [in short 'the Ld. CIT(A)'] for assessment year 2018-19, raising following grounds: 1. That on the fact....

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....ere issued and duly served upon the assessee. However, the assessee failed to respond to any of the said notices. Consequently, the Assessing Officer, in exercise of powers under Section 144 of the Act, proceeded to pass an ex-parte assessment order on 29.01.2021, determining the tax liability on the basis of best judgment assessment. Aggrieved by the aforesaid order, the assessee filed the prescr....

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....bsequently with the Aadhaar Authorities for linking the remaining PAN with her Aadhaar. It was contended that those procedural impediments resulted in the delay in filing the appeal. However, the Ld. CIT(A), not finding merit in the explanation so tendered, rejected the appeal as un-admitted. Aggrieved by the said order, the assessee has approached the Tribunal, assailing the rejection of the appe....

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....ocess that the assessee was able to file the appeal before the Ld. CIT(A). Learned counsel for the assessee submitted that the aforesaid circumstances constitute a sufficient cause for the delay in filing the appeal. Conversely, the learned Departmental Representative (Ld. DR) opposed the request for condonation, contending that the delay was attributable to the assessee's own fault in possess....