2025 (5) TMI 753

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..... ra, Sr. DR ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 31.07.2024, for assessment year 2018-19. 2. Shri P D Mittal, appearing on behalf of the assessee submits that the CIT(A) has dismissed appeal of the assessee in l .....

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..... son causing delay in filing of appeal before the First Appellate Authority, the CIT(A) dismissed appeal of the assessee. 4. Both sides heard, orders of the authorities below examined. The assessee in Form No. 35 filed before the CIT(A) has accepted delay in filing of appeal. Where the assessee was required to mention grounds for condonation of delay in Form 35, the assessee remarked "Will be prod .....

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..... ance with law laid down by Hon'ble Apex Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471 and Ram Nath Sao @ Ram Nath Sahu & Others vs Gobardhan Sao and Others (2002) 3 SCC 195/AIR 2002 SC 1201 and shall thereafter decide the appeal, in accordance with law. 6. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. .....

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