2025 (7) TMI 2056

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....lant : Ms. A. Vijayalakshmi, C.A (virtual) For the Respondent : Shri M. Mohan Babu, Addl. CIT ORDER PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2012-13 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter "CIT(A)"] dated 06.12.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. ....

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.....11.2019 against the assessment order, which was subsequently withdrawn on 03.02.2020 in order to avail the statutory appellate remedy. The Ld. A.R further submitted that a petition for condonation of delay along with a copy of the writ petition was filed before the Ld. CIT(A). However, the Ld. CIT(A) did not consider the same and rejected the appeal in limine. 4. The Ld. Departmental Represent....