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2 results for “condonation of delay”+ Section 115(3)clear

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Key Topics

Section 12A6Section 2(15)3Section 69A2

FIROZABAD SHIKOHABAD,FIROZABAD vs. C.I.T.-II, AGRA

In the result, appeal of the assessee is allowed

ITA 55/AGR/2015[2014-15]Status: DisposedITAT Agra07 Feb 2018AY 2014-15

Bench: This Bench, Alongwith The Annexures Mentioned Therein. The Contents Thereof Are As Follows:

Section 12ASection 2(15)

3 7. That as stated above the delay in filing of the appeal is due to fault in the office of the deponent who is the Tax Consultant of the appellant.” 4. No valid objection was taken by the Ld. DR. We are satisfied by the reasons of delay. The delay is hereby condoned and the appeal is admitted

PRASHANT GUPTA L/H OF LATE SURENDRA KUMAR GUPTA,FARRUKHABAD vs. INCOME TAX OFFICER 4(2)(2), FARRUKHABAD

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

ITA 59/AGR/2025[2017-18]Status: DisposedITAT Agra
17 Sept 2025
AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Prashant Gupta Vs. Ito, Legal Heir Of Late Ward-4(2)(2), Surendra Kumar Farrukhabad Gupta, Bajariya Brandavan, Kamganj, Farrukhabad, Up (Appellant) (Respondent) Pan: Bcwpg7301M Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 17/09/2025

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr. DR
Section 115Section 115BSection 144Section 69A

condone the delay and admit the appeal of the assessee for adjudication. 3. The Ground Nos. 1 and 2 raised by the assessee are challenging the validity of the appellate order passed by the Learned CIT(A) in the name of Prashant Gupta deceased person. I find that assessee Late Surendra Kumar Gupta had expired