2025 (1) TMI 376

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..... SINGH GODARA, JM This assessee's appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the "CIT(A)-NFAC"], Delhi's DIN and order No. ITBA/NFAC/S/250/2023-24/1061956215(1) dated 04.03.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Heard both the .....

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..... (SC) has already directed exclusion thereof. We deem it appropriate to clarify that this is indeed not the Revenue's case that the assessee has not explained the impugned delay up to 15th March, 2022 in her condonation petition. 5. Be that as it may, we are of the considered view in these peculiar facts and circumstances that larger interest of justice would be met in case the assessee's instant .....

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