SHRI DEEPAK ENTERPRISES,KISHANGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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ITA 1159/JPR/2018Status: DisposedITAT Jaipur08 November 20187 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to provide the assessee with an effective opportunity to explain the delay in filing the appeal. Therefore, the matter was set aside to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for being barred by limitation. The CIT(A) relied on an email dated 23.12.2013 as the date of service of demand notice, despite the assessee not being given an effective opportunity to explain the delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as time-barred without affording the assessee a proper opportunity to explain the delay, and whether the date of email service was correctly considered for limitation.

Which sections of the Income-tax Act were involved?

Section 200A,Section 234E,Section 249(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAOvk;dj vihy la-@ITA No. 1159/JP/2018

For Appellant: Shri O.P. Bhateja (ITP) jktLo dh vksj ls@

आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

1.

The Appellant- M/s. Deepak Enterprises, Madanganj Kishangarh. 2. The Respondent – The DCIT, CPC (TDS), Ghaziabad. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 1159/JP/2018) vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

7 ITA No. 1159/JP/2018 M/s. Deepak Enterprises, Kishangarh.

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