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Yashi Consulting Services Private… vs ITO | ITAT Jaipur 2024 | BharatTax

Home/YASHI CONSULTING SERVICES PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

YASHI CONSULTING SERVICES PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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ITA 451/JPR/2024Status: DisposedITAT Jaipur07 August 2024AY 2011-12Bench: the Bench submitted that the assessee was not aware about the delay in filing the appeal before the ld CIT(A) and, therefore, he could not file any formal application. Moreover, the ld. CIT(A) by rejecting the appeal of the assessee has not provided any opportunity to the assessee regarding the delay in filing the appeal. 2.3 On the contrary, the ld. DR relied upon the orders of the lower authorities. 2.4 After hearing both the parties at length and perusing the order of the ld. CIT(A), the1 pages

AI SummaryAllowed

Facts

The assessee's appeal was dismissed by the CIT(A) for being filed beyond the prescribed period. The assessee contended they were unaware of the delay and thus couldn't file a condonation application.

Held

The Tribunal noted that the CIT(A) did not provide an opportunity to the assessee to explain the delay before dismissing the appeal. The Bench found the assessee's plea regarding unawareness of the delay to be reasonable.

Key Issues

Whether the appeal dismissed by CIT(A) on account of delay, without providing opportunity to the assessee, should be restored?

Sections Cited

IT Act

AI-generated summary — verify with the full judgment below

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

Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 451/JP/2024

Hearing: 26/06/2024

ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 11-02-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2011-12 raising ground of appeal as mentioned at Form No. 36.