Rajeev Kumar Gupta vs Assessment Unit, Income Tax Department, Delhi

PER MADHUMITA ROY, JM.:

The instant appeal filed by the assessee is directed against the order dated 27.05.2025 passed by the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 16.02.2021 passed by the Assessment Unit, Income-tax Department under Section 143(3) read with Sections 143(3A) and 143(3B) of the Act for Assessment Year 2018-19.

There is a delay of 301 days in preferring the appeal before us by the assessee in support of which an application for condonation of delay has been filed perusal of which the explanation rendered by the assessee seems to be genuine, and, therefore, the delay is condoned.

Having regard to the fact of quantum appeal having been allowed by the ITAT by its order dated 25.06.2025 in ITA No. 66/Del/2023 preferred by the assessee, the instant appeal arising out of the quantum order become infructuous and thus, dismissed as infructuous.