IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER (Assessment Year: 2014-15)

Panchsheel Heights C & D Vs. ITO 42(1)(5)

Co-op Housing Society Ltd., Kautilya Bhavan, BKC Society Office, 90 Feet Road, Mumbai – 400051.

Mahavir Nagar, Kandivali (W), Mumbai – 400067.

PAN/GIR No. AAAAP7366B (Applicant) (Respondent)

Assessee by Shri Nishit Gandhi a/w Ms. Aadnya Bhandari Revenue by Shri Avinash Karpe, Sr. DR Date of Hearing 29.04.2025 Date of Pronouncement 29.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee challenging the impugned order 04.02.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2014-15.

2. From the records, I noticed that appeal of the assessee was rejected by Ld. CIT(A) as the same was time barred and there was inordinate delay of 1104 days in filing the appeal. In this regard Ld. AR reiterated the same arguments as were raised by him before Ld. CIT(A) and also relied upon his submissions for condonation of delay dated 20.02.2018 filed before Ld. CIT(A).

3. On the other hand Ld. DR contested t