“condonation of delay”

Vadodara Urban Development Authority, Vadodara vs. The Dy.CIT (Exemption), Circle-2, Ahmedabad

In the result, appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1252/Ahd/2025 िनधा"रण वष" /Assessment Year : 2014-15 Vadodara Urban The Dy.Cit (Exemption) बनाम/ Development Authority Circle-2 V/S. Vuda Bhavan, L&T Circle, Ahmedabad – 380 015 Karelibaugh S.O., Vadodara – 390 015 (Gujarat) "थायी लेखा सं./Pan: Aaabv 0141 M (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Hardik Vora, Advocate Revenue By : Shri B.P. Rastogi, Cir-Dr सुनवाई की तारीख/Date Of Hearing : 19/082025 घोषणा की तारीख /Date Of Pronouncement: 22/08/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/03/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2014-2015. 2. At The Outset, The Ld.Counsel For The Assessee Submitted That The Assessee Is A Government Organization. That There Was A Delay Of 109 Days In Filing The Appeal Before The Ld.Cit(A). The Ld.Counsel Further Invited Our Vadodara Urban Development Authority Vs. The Dy.Cit (Exemption), Circle-2 Asstt.Year 2014-15

Exemption), Circle-2 Asstt.Year 2014-15 attention to the impugned order of the Ld.CIT(A) has submitted that the Ld.CIT(A) has not condoned the delay in filing the appeal and has dismissed the appeal of the assessee being barred by limitation. That no findings on merits have been given ... process, the aforesaid delay of 109 days had occurred in filing the appeal before the Ld.CIT(A). That a separate application for condonation of delay was filed before the Ld.CIT(A). However, the Ld.CIT(A) for the reasons mentioned in the impugned order has rejected the application of condonation