VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR
In the result, Assessee's appeal is allowed
ITA 443/ASR/2024[2021-22]Status: DisposedITAT Amritsar10 Mar 2025AY 2021-22
For Appellant: Shri Rohit Kapoor, CAFor Respondent: Mrs. Neelam Sharma, Sr. DR
Section 115BSection 139(1)Section 143(1)Section 250Section 250(6)
Charitable Trust v. Dy. CIT (280 ITR 357) and held\nthat mixing up of papers with other papers are sufficient cause for not filing the appeal in time. The Madras High\nCourt further observed that the expression "sufficient cause" should be interpreted to advance substantial justice.\nTherefore, advancement of substantial justice is the prime factor while considering the reasons