INCOME TAX OFFICER(EXEMPTION),WARD -1(4),NEW DELHI, DELHI vs. JYOTI SAMAJIK SEWA SANSTHA, DELHI

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ITA 2569/DEL/2023Status: DisposedITAT Delhi21 June 2024AY 2018-19Bench: Dr. B. R. R. Kumar, Accountant Member, Sh. Anubhav Sharma (Judicial Member)2 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the arguments of the Ld. DR and CBDT Circular No. 16/2022, finding no valid reason to interfere with the order of the Ld. CIT(A). Consequently, the Revenue's appeal was dismissed.

What were the facts?

The Revenue filed an appeal against an order from the National Faceless Appeal Centre. The CIT(A) had previously condoned a one-day delay by the assessee in filing Form 10B and allowed their appeal.

What were the issues?

Whether the CIT(A) was correct in condoning a one-day delay in filing Form 10B, and if the Tribunal should interfere with that decision given CBDT Circular No. 16/2022.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Respondent: Ms. Parul Singh, CIT-DR
Hearing: 18.06.2024Pronounced: 21.06.2024

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the Revenue against the order of National Faceless Appeal Centre (NFAC), Delhi dated 18.07.2023.

2.

On going through the record, we find that the ld. CIT(A) has allowed the appeal of the assessee in filing of Form 10B late by just one day.

3.

After hearing the arguments of the ld. DR and also after considering the CBDT Circular No. 16/2022, in the wider interest of justice, we find no valid reason to interfere with the order of the ld. CIT(A).

Jyoti Samajik Sewa Sanstha 4. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 21/06/2024.

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