SUBHASHBHAI NARBHERAM SOMPURA,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(3) NOW CIRCLE-3(1)(1), AHMEDABAD

ITA 213/AHD/2023Status: DisposedITAT Ahmedabad06 March 2024AY 2012-13Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that there was no delay in filing the appeal, as the CIT(A) incorrectly calculated the delay without considering the statutory time limit. The case was set aside to the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte for a delay of 66 days in filing. The assessee claimed the delay was due to not being able to locate the reassessment order on the IT portal.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was correctly calculated and whether the dismissal was justified without providing an opportunity for hearing.

Which sections of the Income-tax Act were involved?

Section 249(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the assessee as against the exparte appellate order dated 03-03-2023 passed by Commissioner of Income Tax [Appeals], National Faceless Appeal Centre [NFAC], Delhi dismissing the appeal for not filing the condonation of 66 days in filing the above appeal observing as follows: "As intimated by Ld ITO on 14.12.2019 that the order has been submitted on 16.10.2019. However the assessee could not find the same under proceeding under 147 tab. As a reason the grievance has been made before Ld ITO. After clicking to all the tab under e proceeding tab the order was there under the I.T.A No. 213/Ah

The order continues below.

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