MAHINDER SINGH,ALWAR vs. ITO, WARD-1(2), ALWAR

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ITA 1118/JPR/2024Status: DisposedITAT Jaipur16 January 2025AY 2017-18Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned a short delay of 3 days in filing the present appeal before it, considering the assessee's health issues and the principle of substantial justice. However, the Tribunal remitted the matter back to the Ld. CIT(A) to decide the issue of condonation of delay afresh.

What were the facts?

The assessee challenged an order of the Ld. ADDL/JCIT(A)-5, Mumbai, which confirmed an addition made by the CPC. The addition was made while processing the assessee's return of income for AY 2017-18. The assessee also faced a significant delay in filing the appeal before the CIT(A), which was not condoned.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the addition made by the CPC without giving an opportunity to the assessee is sustainable.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 246A

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

Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1118/JP/2024

Hearing: 07/01/2025Pronounced: 16/01/2025

Result

8.

Based on the discussion so recorded herein above, we remit back the matter to the file of the Ld. CIT(A) for the purpose of deciding the point of condonation of delay afresh, after providing sufficient opportunity to the assessee.

1.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16/01/2025.

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