ADARSH CONSTRUCTIONS & ENGG,SANGRUR vs. ITO, SANGRUR
Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 23.12.2024 passed for assessment year 2012-13. 2. It emerges out from the record that assessment order was passed on 30.12.2019. According to the ld. CIT (Appeals), the appeal was filed on 03.03.2023, hence ld. CIT (Appeals) A.Y.2012-13 2
treated the appeal as time barred and dismissed it. However, perusal of the record would reveal that assessee has filed a physical appeal within time and only online appeal could not be filed within time. We condone this lapse, if any committed by the assessee and set aside the order of ld. CIT (Appeals) with a direction that appeal be decided on merit.
3. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 15.09.2025. (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT
“Poonam”
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to :
1. अपीलाथȸ/ The Appellant
2. Ĥ×यथȸ/ The Respondent
3. आयकर आयुÈत/ CIT
4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH
5. गाड[ फाईल/ Guard File
सहायक पंजीकार/