Loading judgment…
Facts
The assessee filed an appeal against an order dismissing their appeal due to being barred by limitation and failure to pay advance tax. The assessee argued that deficiency notices were not served on their correct email address, leading to their inability to respond.
Held
The Tribunal condoned the delay in filing the appeal, finding that the assessee was prevented by sufficient cause due to improper service of deficiency notices. The Tribunal set aside the lower authority's order and restored the matter for fresh adjudication.
Key Issues
Whether the appeal was rightly dismissed as time-barred and for non-compliance, or if the assessee was prevented by sufficient cause due to improper service of notices.
Sections Cited
249(4)(b), 249(2)(b), 249(4)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH “A”, CHANDIGARH
Before: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM
सुनवाई की तारीख/Date of Hearing : 23/04/2025 उदघोषणा की तारीख/Date of Pronouncement : 24/04/2025 आदेश/Order PER LALIET KUMAR, J.M:ORDER This appeal has been filed by the assessee against the order dated 22.12.2023 passed by the Ld. CIT(A) / NFAC, Delhi, dt. 22/12/2023 pertaining to Assessment Year 2011-12.
At the outset the Registry has pointed out that the appeal of the assessee is barred by limitation by 64 days.
After considering the condonation application filed by the assessee, we find that sufficient cause has been shown for the delay, which is hereby condoned.
Ld. DR had no objection if the delay is condoned.
Accordingly, the appeal is admitted for adjudication.