ABHISHEK AGARWAL,DEHRADUN vs. ITO, W01(1)(1), DEHRADUN

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.104/Ddn/2025 (Assessment Year 2015-16) Abhishek Agarwal, Income Tax Officer, Near Town Area Office, Ward-1(1)(1), Doiwala, Distt Dehradun, Vs. Dehradun. Uttarakhand-248140. Pan-Alzpa7733L (Appellant) (Respondent) Assessee By Shri Rajiv Sahni, Ca Department By Shri A.S. Rana, Sr. Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 12/09/2025

Section 253(5) of the Income Tax Act, 1961.” 3. After considering the facts and the prayer of the assessee, we find that there was bonafide and sufficient reason regarding delay in filing the appeal. Under these circumstance and by respectfully following the judgement of hon’ble supreme court relied upon by the assessee, the delay is condoned