Lalitaben Vikas Foundation, Rajkot vs. ITO Exemption WD 1, Rajkot
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 882/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Apr 2025AY 2017-18
Bench: Dr. Arjun Lal Saini, Am. आयकर अपील सं./Ita No.882/Rjt/2024 "नधा"रण वष"/Assessment Year: (2017-18) Lalitaben Vikas Foundation, Income Tax Officer, C/O Charma Shilp, Ward-1(Exemption), New Aaykar Bhawan, Vs Rajkot-360 001 Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aaatl2672 F (Appellant) (Respondent) Appellant By : Shri G.R. Sanghavi, Ar Respondent By : Shri Abhimanyu Singh Yadav, Sr. Dr Date Of Hearing : 12/03/2025 Date Of Pronouncement : 30/04/2025 आदेश / O R D E R Dr. Arjunlal Saini Am; Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2017- 18, Is Directed Against Order Passed By Commissioner Of Income-Tax (Appeal)/Addl/Jcit(A)-1, Mumbai, Vide Order Dated 04.10.2024, Which In Turn Arises Out Of An Order Passed By The Centralized Processing Center (Cpc), Bangalore/Assessing Officer Dated 09.03.2019 U/S 143(1) Of The Income Tax Act, 1961. 2. At The Outset Itself, The Ld. Counsel For The Assessee Assailed The Impugned Order By Contending That The Assessee Could Not Represent His Case Before Ld. Cit(A) & The Order Being An Ex-Parte Order, Stood Vitiated On Account Of Violation Of Principle Of Natural Justice. The Learned Counsel For The Assessee, Submitted That There Was Delay In Filing The Appeal Before The Ld. Cit(A) By 44 Days. The Assessee Has Explained The Reasons Of Such Delay & Sufficient Cause For Such Delay, Stating That Assessment Order Itself Was Not Received On Time
For Appellant: Shri G.R. Sanghavi, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 143(1)
…justice and the provision limiting the time for bringing an appeal must be liberally interpreted, so that the party pursuing such remedy allowed to him by the law is not non- suited on mere technicalities [Chaman Lal Bros. P. Ltd. v. The Punjab State, (1961) 12 STC 643 (Punj)]. I am of the view that provisions of law have to be adhered strictly and that one cannot be allowed to act in leisure and make a mockery of enacted law, because law & provisions are laid down to benefit both sides of litigation. Be that as it may, I have to do justice and the Hon’ble ITA NO. 882/Rjt/2024 A.Y. 17-18 Lalitaben Vikas Foundati…
