AdvertisementLalit Aggarwal Vs ITO (ITAT Delhi) The appeal was filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), dated 09.12.2025, which declined to admit the assessee’s appeal due to a delay of 1,208 days. The appeal arose from a penalty order dated 12.01.2022 passed under Section 271B of the Income Tax Act, 1961, relating to Assessment Year 2012-13. The Assessing Officer had completed the assessment under Sections 147/144 on 07.12.2019 and initiated penalty proceedings under Section 271B for failure to get the accounts audited as required u...