IN THE INCOME TAX APPELLATE TRIBUNAL “J(SMC)” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)

AND SHRI RENU JAUHRI (ACCOUNTANT MEMBER)

I.T.A. No. 44/Mum/2025 Assessment Year: 2012-13 Capco Finance and Vs. ITO Ward 15 1 1 Investment Private Room no 456, Limited Aayakar Bhavan, 103 Gateway Plaza Churchgate, Hiranandani Gardens Mumbai-400020.

Powai West, 400076 PAN: AABCC8254A (Appellant) (Respondent)

Appellant by Shri. Manish Sheth Respondent by Shri. Asif Karmali, SR. D.R.

Date of Hearing 18.02.2025 Date of Pronouncement 28.02.2025 ORDER Per: Smt. Beena Pillai, J.M.:

The Present appeal filed by the assessee arise out of order dated 27/11/2024 passed by NFAC Delhi for assessment year

2012-13 on following grounds of appeal:

“(1) On the facts and circumstances of the case and in law, the Id. CIT(A)-NFAC erred in not granting condonation of delay in filing an appeal (a) On the facts and circumstances of the case an in law the Id. CIT(A) ought to have considered that section 249(2) of The Income Tax Act, 1961, mentions that the appeal may be admitted if there is a 'sufficient cause' in delay in filing an appeal and the lockdown period, non- functioning of the income tax portal and the n