M/S JSS PRASADNILAYAGALA HIRYA VIDARTHYGALA GRUHA NIRMANA SAHAKAR SANGHA,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), MYSORE

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ITA 3053/BANG/2018Status: DisposedITAT Bangalore13 December 2019AY 2010-113 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, emphasizing that substantial justice should prevail over technicalities and that the delay was not willful. The matter was set aside to the CIT(A) for a decision on merits.

What were the facts?

The assessee filed appeals with a delay of 30 days due to the Secretary's ill health preventing timely Board approval for filing. The Revenue opposed the condonation of delay, citing the assessee's lack of appearance before the CIT(A).

What were the issues?

Whether the delay in filing the appeal should be condoned on the grounds of genuine hardship and whether the matter should be decided on merits by the lower appellate authority.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, BANGALORE BENCHES : “B”, BANGALORE

Before: SHRI B.R.BASKARAN & SMT. BEENA PILLAI, JUDICAL MEMBER

For Appellant: Smt. Soumya, K. Advocate
For Respondent: Shri M. Narasimha Raju, JCIT

PER SMT BEENA PILLAI, JUDICIAL MEMBER: Present appeal is filed by assessee against separate ex-pate orders dated 22/03/18 passed by Ld.CIT(A), Gulbarga for assessment year 2009-10. 2. At the outset, it has been submitted that assessee has filed present appeal with a delay of 30 days before this Tribunal.

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