2026 (7) TMI 282

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Addl., Sr. DR. ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2012-13 dated 29.12.2025. 2. The assessee is in appeal before the Tribunal rai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e ground of the same being time barred. 4. For that the appellant duly explained having received Order of Assessment dated 21.03.2015 on 30.05.2015 by post and the appeal having been filed on 08.06.2015 was well within time. 5. For that the appellant craves leave to amend, alter, modify, substitute, add to, abridge and/or rescind any or all of the above Grounds." 3. Brief fact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessee filed an appeal before the Ld. CIT(A) with a delay, claiming that the assessment order dated 21.03.2015 was received via speed post on 30.05.2015 and the appeal was filed on 18.06.2015 and was filed in time. The Ld. CIT(A) noted that the assessee failed to furnish supporting documentary evidence for this claim and therefore, he did not condone the delay, dismissed the appeal of the assessee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not rebut the date of receipt of the order. We have considered the submissions made, gone through the facts of the case and perused the record and the order of the Ld. CIT(A). After examining the facts of the case and the law, the bench was of the view that the appeal was erroneously dismissed on account of delay while there was no delay and therefore, the same ought to have been decided on merits....