SHRI ASHISH RAI,DAMOH vs. COMMISSIONER OF INCOME TAX-1, JABALPUR
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Income Tax Appellate Tribunal, JABALPUR BENCH ‘DB’, JABALPUR
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH ‘DB’, JABALPUR Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 109/JAB/2015 : Asstt. Year: 2010-11 Ashish Rai, Vs The CIT-1, Jabalpur (MP) H.No. 330, , Purana Bazar No. 2, Damoh (MP) (APPELLANT) (RESPONDENT) PAN No. AQQPR 9281 G Assessee by : Sh. Hemant S. Modh, Adv. Revenue by : Smt. Garima Chaudhary, CIT-DR Sh. Ravi Mehrotha, JCIT (DR-1) Sh. Shiv Kumar, JCIT, (DR-2) Date of Hearing: 21.11.2023 Date of Pronouncement: 22.11.2023
ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the orders of ld. CIT(A)-1, Jabalpur dated 30.03.2015.
The undisputed evidence is as under:-
2 ITA No. 109/JAB/2015 Ashish Rai
From the above it can be found the order has been dispatched on 07.04.2015 which is beyond the limitation time prescribed the u/s. 263(2) of the Income Tax Act 1961.
In the result, the appeal of the assessee is hereby allowed. Order Pronounced in the Open Court on 22/11/2023.
Sd/- Sd/- (Yogesh Kumar U.S) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Jabalpur Dated: 22/11/2023 *NV, Sr. PS*