ESTATE OF LATE K MAHES REP BY KRISHNA MAHESH,,CHENNAI vs. DCIT, NON CORP WARD 1(2), CHENNAI

This appeal filed by the assessee is directed against the order dated 18.07.2024 passed by the ld. Commissioner of Income Tax (Appeals)/ Addl./JCIT(A)-2, Jaipur, for the assessment year 2023-24.

The assessee raised sole issue of challenging the action of the ld. CIT(A) in dismissing the appeal by refusing to condone the delay of 14 days in filing the appeal in the facts and circumstances of the case.

We note that intimation order under section 143(1) of the Income Tax Act, 1961 [“Act” in short] dated 27.05.2024 has been passed by the CPC, Bengaluru against which the assessee preferred an appeal before the ld. CIT(A) with a delay of 14 days. The ld. CIT(A) dismissed the appeal filed by the assessee for want of proper condonation petition/Affidavit.

The ld. AR Shri Vikram Vijayaraghavan, Advocate submits that collection of data and documents of the deceased person of his Estate took time and the assessee is ready to submit separate application/ affidavit for condonation of delay before the ld. CIT(A).

The ld. DR Ms. R. Anita, Addl. CIT relied on the order of the ld. CIT(A).