M/S. DIASPARK INFOTECH PVT. LTD.,INDORE vs. THE NFAC,NEW DELHI, DELHI

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ITA 271/IND/2021Status: DisposedITAT Indore30 March 2022AY 2018-197 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had sufficient cause for the delay in filing the appeal, citing the pending rectification application and the lack of deliberate attempt to delay. The delay was condoned, and the matter was set aside for adjudication on merits.

What were the facts?

The assessee filed an appeal with a delay of 184 days, which was dismissed by the NFAC solely on the grounds of limitation. The delay was attributed to a pending rectification application filed after the initial intimation under section 143(1) and the subsequent tax demand.

What were the issues?

Whether the delay in filing the appeal before the NFAC was caused by a 'sufficient cause' and if the NFAC erred in not condoning the delay.

Which sections of the Income-tax Act were involved?

Section 40A(7),Section 43B,Section 154,Section 246(1)(a),Section 249(3),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE - BENCH

Before: SHRI MANISH BORAD & T.R. SENTHIL KUMAR

For Appellant: Shri K.C. Agrawal, AR
For Respondent: Shri P.K. Mitra, CIT-DR
Hearing: 16/03/2022Pronounced: 30/03/2022

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to :

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