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1 result for “condonation of delay”+ Section 271Dclear

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Key Topics

Section 271D5Section 10(26)5Section 269S3

KENNETH BLAH,SHILLONG vs. INCOME TAX OFFICER, WARD - 2, SHILLONG

In the result, the appeal of the assessee is allowed

ITA 135/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.135/Gty/2024 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri J.P. Gupta, FCAFor Respondent: Shri Kaushik Roy, JCIT
Section 10(26)Section 133(6)Section 143(2)Section 25Section 250Section 269SSection 271D

section 271D is not applicable. 5. In appeal, the ld.CIT(A) confirmed the penalty levied by the Assessing Officer u/s.271D of the Act by holding as under : “5. Findings: The appeal is delayed. In Forms 35, the appellant has submitted as follows: "Not knowing that an appeal had to be filed online." The delay is condoned