RAJESH D GAIKAWAD,PUNE vs. ITO WARD 14(1), PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE
PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2016-17 on 29.01.2025, emanating from the Assessment Order u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 26.12.2023. 2. There was a delay of 296 days in filing of the appeal before this Tribunal. The assessee filed an affidavit explaining the reasons for delay.
We have perused the affidavit of Mr. Rajesh D Gaikwad and convinced that there was sufficient cause for delay. Substantial justice is more important than procedural delay. No assessee is going to gai
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