Case Law Details
Koshambh Charitable Trust Vs ACIT (ITAT Ahmedabad)
We have given our thoughtful consideration and perused the materials available on record, as well as the Paper Book filed by the assessee. As it can be seen from page no. 32 of the paper book which is the screenshot of the Income Tax portal wherein for the Assessment Year 2016-17, the assessment is completed under 143(1)(a) with the DIN No. 2017201637086922336T on which demand raised as 21.02.2018. We also notice that the next two columns namely “date of service” and “mode of service” as Nil and no dates or details mentioned in those columns. The ld. D.R. appearing for the department could not give any information namely the date of service of 143(1)(a) order, as well as mode of such service to the assessee. In absence of the same, it cannot be considered the so called demand raised on 21.02.2018 was properly served on the assessee, so that the assessee has to take appellate remedy against such an order. Though, this plea was raised by the assessee before the NFAC, however, we find the same was not considered and NFAC passed a detailed order stating that “sufficient cause” was not shown by the assessee for the delay in filing such an appeal. This clearly shows that the ld. NFAC has not considered the factual situation and passed an order on the point of limitation only, without going into the merits of the case. Therefore we hold that there is no delay in filing the above appeal by the assessee.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
The present appeal has been filed by the Assessee against the order dated 14.07.2021 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “NFAC”), against the order passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2016-17.
2. The only grievance of the assessee is that the Ld.CIT(A) failed to condone the delay of 676 days in filing the appeal before the National Faceless Appeal Centre .
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