2024 (5) TMI 1462

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..... -18, arises against the National Faceless Appeal Centre [in short the "NFAC"] Delhi's Din and Order No. ITBA/NFAC/S/250/ 2023-24/1060705510(1), dated 09.02.2024, in proceedings u/s. 144 of the Income Tax Act, 1961 (in short "the Act"). Heard both the parties at length. Case file perused. 2. It emerges at the outset that the learned NFAC herein has refused to condone the delay of 727 days in fili .....

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..... appeal and restore the matter back to the file of learned NFAC for it's afresh appropriate adjudication preferably within three effective opportunities of hearing subject to the rider that it is the assessee's sole risk and responsibility to prove the case in consequential proceedings. Ordered accordingly. 4. This assessee's appeal is allowed for statistical purposes in above terms. Order prono .....

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