JIYAUDDIN KHAN,MAHARAJGANJ, UTTAR PRADESH vs. ITO 1(4), MAHARAJGANJ, MAHARAJGANJ, UTTAR PRADESH
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 139/ALLD/2025[2015-16]Status: DisposedITAT Allahabad30 Sept 2025AY 2015-16
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2015-16 Jiyauddin Khan V. Ito-1(4) Bhitauli Bazar, Maharjganj, Aayakar Bhawan, Maharajganj-273302. Maharajganj, Maharajganj-273301. Pan:Bafpk3621P (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 24 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R
For Appellant: NoneFor Respondent: Shri A. K. Singh, Sr. DR
Section 144Section 144BSection 147Section 249(2)Section 69A
73 taxmann.com 96 (Madras) the Hon'ble Chennai High Court held that ‘the Tribunal held that in granting the indulgence and condoning the delay it must be proved beyond the shadow of doubt that the assessee was diligent and was not guilty of negligence whatsoever. The sufficient cause within the contemplation of the limitation provision must be a cause which