Delay Condoned & Ex-Parte NFAC Order Quashed: ITAT Sends Appeal Back

Tariq Khan Vs NFAC/Assessment Unit Income Tax Department (ITAT Delhi)

Tribunal first condoned delay of 23 days in filing the appeal by applying the liberal principles laid down in Collector Land Acquisition v. Katiji (167 ITR 471) since circumstances causing delay were beyond Assessee’s control.

On merits Tribunal noted that CIT(A)/NFAC had passed the order ex-parte while affirming AO’s additions u/s 147 r.w.s. 144. Tribunal observed that in the faceless regime possibility of communication gaps between Assessee

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