SARIKA CHOUDHARY,PATNA vs. ACIT, CIRCLE-4, PATNA

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ITA 254/PAT/2024Status: DisposedITAT Patna04 April 2025AY 2011-12Bench: SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 133A,Section 147,Section 148,Section 250(6),Section 46A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA

Before: SONJOY SARMA & SRI RAKESH MISHRA

order

: April 4th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

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