M/S. HARICHANDANPUR LAMPS,KEONJHAR vs. ITO, KEONJHAR WARD, KE\ONJHAR

ITA 252/CTK/2024Status: DisposedITAT Cuttack01 August 2024AY 2017-182 pages

AI SummaryRemanded

What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal. To provide the assessee with an opportunity to substantiate its case, the issues were restored back to the CIT(A) for readjudication.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which dismissed their appeal due to non-compliance and lack of substantiation. The assessee also had a delay of 69 days in filing the present appeal.

What were the issues?

Whether the appeal should be admitted despite a delay and whether the assessee should be given another opportunity to present its case before the CIT(A).

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK

Before: SHRI GEORGE MATHAN

Hearing: 01/08/2024Pronounced: 01/08/2024

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