SARIKA CHOUDHARY,PATNA vs. ACIT, CIRCLE-4, PATNA
Facts
The assessee's appeal was dismissed by the CIT(A) due to an inadvertent error in mentioning the Assessment Year (AY) as 2013-14 instead of 2011-12 in Form No. 35. The assessee also cited personal and family medical reasons, along with issues with their tax consultant, as reasons for the delay in filing the appeal.
Held
The Tribunal condoned the delay in filing the appeal, noting sufficient cause supported by medical documents. The Tribunal set aside the order of the CIT(A) and remitted the matter back for a decision on merits, emphasizing that the technical ground of the incorrect AY should not have led to a dismissal without considering the substance of the appeal.
Key Issues
Whether the appeal should be admitted despite a technical error in the Assessment Year mentioned in Form No. 35, and whether the CIT(A) erred in dismissing the appeal on this technicality without deciding the merits.
Sections Cited
143(3), 133A, 147, 148, 250(6), 46A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA
Before: SONJOY SARMA & SRI RAKESH MISHRA
आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 254/PAT/2024 Assessment Year: 2011-12 Sarika Choudhary ACIT, Circle-4, Patna Vs. (Appellant) (Respondent) PAN: AESPC4748P Appearances: Assessee represented by : Brisketu Saran Pandey, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : February 5th, 2025 Date of pronouncing the order : April 4th, 2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)- 2, Patna [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2011-12 (the appeal order of the Ld. CIT(A) mentions A.Y. 2013-14, which is later explained to be inadvertently incorrectly mentioned in Form No. 35) dated 05.03.2020,
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Assistant Registrar ITAT, Kolkata Benches Kolkata
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