AIR WIND GREEN ENERGY LIMITED,BHAVNAGAR vs. THE DY.CIT, CIRCLE-1, BHAVNAGAR

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

273B of the Income Tax Act from filing the appeal within statutory time period. The rejection of delay condonation appeal is violation of principle of natural justice. Hence, no penalty is leviable. 6. The Lrd. CIT (A) has erred in law in passing the order is not condoning the delay in filing the appeal without appreciating the genuine and bona

SMT. DEVIKABEN SHAILESH CHOKSHI L/H OF LATE SHAILESH RAMANLAL CHOKSHI,AHMEDABAD vs. THE JT. CIT, RANGE-1(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section 273B of the Act. The appellant craves leave to add, alter, amend any ground of appeal.” 4. Smt. Devikaben Shailesh Chokshi (L/h. of Late Shailesh Ramanlal Chokshi) vs. JCIT Asst.Year –2012-13 - 2– 3. At the outset, we observe that the appeal is time barred by 30 days. The assessee filed an Affidavit for condonation of delay

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

CHUDAJI THAKOR,VASAJADA vs. INCOME TAX OFFICER, WARD 1, GANDHINAGAR, GANDHINAGAR

In the result, the appeal filed by the Assessee is hereby allowed

delay of 30 days in filing the present appeal is hereby condoned. 4. Brief facts of the case is that the assessee is an individual who has not filed the Return of Income sold an immovable property for a consideration of Rs.75 lakhs and made cash deposit of Rs. 49 lakhs in his bank account with Bank of India during