DILIP BHAGWAT PIMPLE,PUNE vs. INCOME TAX OFFICE, WARD-14(1), PUNE, PUNE
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeal before the NFAC, considering the period of Covid-19 and the assessee's lack of awareness of e-mail service. The matter was restored to the NFAC for fresh consideration.
What were the facts?
The assessee filed a return of income declaring Rs. 8,80,040. The assessment was completed at Rs. 44,54,040 with an addition on account of indexed cost of acquisition. The appeal before the NFAC was dismissed in limine due to a delay of 398 days.
What were the issues?
The primary issue was the condonation of delay in filing an appeal before the NFAC and whether the matter should be restored for de novo consideration.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI INTURI RAMA RAO
ORDER
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