SHRI ASHISH RAI,DAMOH vs. COMMISSIONER OF INCOME TAX-1, JABALPUR

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ITA 109/JAB/2015Status: DisposedITAT Jabalpur22 November 2023AY 2010-112 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the order of the CIT(A) was time-barred. Therefore, the appeal filed by the assessee was allowed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The order of the CIT(A) was dispatched beyond the limitation period prescribed under Section 263(2) of the Income Tax Act, 1961.

What were the issues?

Whether the order passed by the CIT(A) was within the prescribed limitation period.

Which sections of the Income-tax Act were involved?

Section 263(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH ‘DB’, JABALPUR

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

For Respondent: Smt. Garima Chaudhary, CIT-DR
Hearing: 21.11.2023Pronounced: 22.11.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by assessee against the orders of ld. CIT(A)-1, Jabalpur dated 30.03.2015.

2.

The undisputed evidence is as under:-

3.

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.

4.

In the result, the appeal of the assessee is hereby allowed. Order Pronounced in the Open Court on 22/11/2023.

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