IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI)

BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, HON’BLE ACCOUNTANT MEMBER ITA No. 5036/Del/2024 Asstt. Year : 2016-17 POOJA GUPTA, VS. ITO, WARD 52(1), CH. 206-207, ANSAL SATYAM, NOIDA RDC, RAJ NAGAR, GHAZIABAD-201002 (PAN: AXAPG5555F)

(Appellant) (Respondent)

Appellant by : None Respondent by : Ms. Harpreet Kaur Hansra, Sr. D.R.

Date of Hearing 24.02.2025 Date of Pronouncement 24.02.2025 ORDER PER MAHAVIR SINGH, VICE PRESIDENT :

This appeal has been filed by the Assessee against the order dated 27.8.2024 passed by the NFAC, Delhi for the assessment year 2016-17 on the following grounds:-

1. Because, order of Ld. Addl. /JCIT (A) is bad in law and against the facts and circumstances of the case.

2. Because, the Ld. Addl. /JCIT inherently wrong in dismissing the appeal of the ground of delay in filing the rectification application u/s. 154 of the Act without appreciating that the appellant received intimation order only 31.01.2023 thus, rectification application filed on 6.2.2023 was well within the time.

3. Because, ld. Addl/JCIT misdirected himself in holding that appeal was filed beyond limit