SHRI VISHAL DILIP PALANY,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(4),, AHMEDABAD
In the result, the appeal of the assessee is partly allowed
ITA 1410/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2009-10
Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royassessment Year : 2009-10 Shri Vishal Dilip Palani, Income Tax Officer, C/O. Ketan H. Shah, Advocate, Vs Ward 9(4), 903, Sapphire Complex, C.G. Road, Ahmedabad Navrangpura, Ahmedabad-380009 Pan : Alopp 0931 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.J. Shah & Shri Rushin Patel, Ars Revenue By : Shri R.R. Makwana, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 08/09/2022 घोषणा क" तार"ख /Date Of Pronouncement: 12/10/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-Xv, Ahmedabad [“Cit(A) In Short]” Dated 04.02.2013. 2. At The Outset, It Is Noted That There Is A Delay Of 357 Days On The Part Of The Assessee In Filing The Appeal Before The Tribunal. In This Regard, The Assessee Has Filed An Affidavit Giving Details Of The Deteriorating Health Of His Father As Well As Financial Problems Faced During The Relevant Period Which Resulted In The Said Delay. Keeping In View The Same, We Are Satisfied That There Was A Sufficient Cause For The Delay Of 357 Days On The Part Of The Assessee In Filing The Appeal Before The Tribunal. The Learned Departmental Representative Has Not Raised Any Objection In This Regard. We, Therefore, Shri Vishal Dilip Palani Vs. Ito Ay : 2009-10 2
For Appellant: Shri M.J. Shah &For Respondent: Shri R.R. Makwana, Sr. DR
Section 143(2)Section 143(3)Section 40
condone the said delay and proceed to dispose of the appeal of the assessee on merit.
3. The assessee, in the present case, is an individual who is engaged in transportation business. The return of income for the year under consideration was filed by him on 30.09.2009 declaring a total income of Rs.4,54,720/-. The case of the assessee
