CHATTAR SINGH,MOHALI vs. INCOME TAX OFFICER, WARD-6(4), MOHALI

ITA 459/CHANDI/2024Status: DisposedITAT Chandigarh24 April 2025AY 2011-12Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 249(4)(b),Section 249(2)(b),Section 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

For Appellant: Shri Parikshit Aggarwal, C.A. and Smt. Shruti Khandelwal, Advocate
For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Hearing: 23/04/2025Pronounced: 24/04/2025

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. 2. At the outset the Registry has pointed out that the appeal of the assessee is barred by limitation by 64 days.

3.

After considering the condonation application filed by the assessee, we find that sufficient cause has been sho

The order continues below.

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