CHANDRA PRAKASH VASHISTHA,JAIPUR vs. ITO WD 1(4), JPR, JAIPUR

ITA 1139/JPR/2025Status: DisposedITAT Jaipur07 October 2025AY 2021-22Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the assessee's age and difficulty in contacting tax consultants. The Tribunal allowed the appeal based on a notification extending the leave encashment benefit to non-government employees retrospectively.

What were the facts?

The assessee, an employee superannuated from State Bank of India, challenged an order passed by the CIT(A) which dismissed his appeal against an order passed under Section 143(1) of the Income Tax Act. The appeal was filed beyond the prescribed limitation period.

What were the issues?

Whether the delay in filing the appeal can be condoned and whether the benefit of the notification regarding leave encashment applies retrospectively to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 10(10)AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No.1139/JPR/2025

For Appellant: Shri Sunil Porwal, C.A. (through V.C.) jktLo dh vksj ls@
Hearing: 01/10/2025Pronounced: 07/10/2025

PER: RATHOD KAMLESH JAYANTBHAI, AM

Appellant-assessee, who claims to have got superannuated from State Bank of India, has challenged order dated 18.10.2022, passed by Learned CIT(A), whereby his appeal filed there, while challenging order dated 03.11.2021, passed u/s 143(1) of the Income Tax Act (hereinafter referred to as “the Act”), has been dismissed.

2.

The impugned order is dated 18.10.202

The order continues below.

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