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