Ojas Shashikant Kulkarni, Margao vs. Asst. Director of Income Tax, CPC, Bengaluru
ITA 50/PAN/2025[2020-21]Status: DisposedITAT Panaji20 Jun 2025AY 2020-21
Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshaliita Nos. 050/Pan/2025 Assessment Year : 2020-21 Ojas Shashikant Kulkarni A-3/A-4, C.D. Neighbourhood, Swami Chinmayanand Marg, Gogoi, Salcete, Margao, Goa Pan : Dkzpk5732F . . . . . . . Appellant V/S Asstt. Director Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr D.E. Robinson [‘Ld. Ar’] Revenue By : Smt Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 19/06/2025 Date Of Pronouncement : 20/06/2025 Order Per G. D. Padmahshali; Assessee’S Captioned Appeal Impugns Din & Order 1072026383(1) Dt. 09/01/2025 Passed By Addl//Jt. Commissioner Of Income Tax Appeals-2, Jaipur [‘Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Arisen Out Of Order Of Intimation Dt. 26/11/2021 Passed U/S 143(1) Of The Act By Asstt. Direction Of Income Tax, Cpc, Bengaluru [‘Ld. Ao’] Anent To Assessment Year 2020-21 [‘Ay’].
For Appellant: Mr D.E. Robinson [‘Ld. AR’]For Respondent: Smt Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246ASection 249Section 250Section 90
…n the statute over appeal. The appellant in our considered view thus has made out his case fit for condonation of delay as it falls within the parameter set in landmark judicial precedents laid by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)]. By placing strong reliance thereon, we condone the delay occurred in filing first appeal before Ld. CIT(A) and thus treat the appeal filed before Ld. CIT(A) as within the statutory time limit prescribed u/s 249(2) of the Act. ITAT-Panaji Pa…
