LOVEEN BABU VUPPALA,SECUNDERABAD vs. ITO., WARD-9(1), HYDERABAD
In the result, appeal filed by the assessee is allowed
ITA 1121/HYD/2024[2021-22]Status: DisposedITAT Hyderabad30 Dec 2024AY 2021-22
Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1121/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Loveen Babu Vuppala Vs. Income Tax Officer Secunderabad Ward-9(1) [Pan : Alppv1796E] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ms.Aluru V Sai Sudha, Ar रधजस् व द्वधरध/Revenue By:: Shri R.Kumaran, Dr सुिवधई की तधरीख/Date Of Hearing: 19/12/2024 घोर्णध की तधरीख/Date Of 30/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.08.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], Kolkata, Pertaining To A.Y.2021-22 On The Following Grounds : 1. The Cit(A) Erred In Not Condoning The Delay & Not Admitting The Appeal 2. The Cit(A) Erred In Holding That There Was No Sufficient Cause For Condoning The Delay In Filing The Appeal
For Appellant: Ms.Aluru V Sai Sudha, ARFor Respondent: : Shri R.Kumaran, DR
Section 119(2)(b)Section 139(1)Section 143(1)Section 154Section 234A
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taxmann.com 200 (Hyderabad-Trib).
6. The Ld.DR on the other hand, supporting the order of the Ld.CIT(A), submitted that there is no dispute with regard to the fact that the appellant has filed the return of income beyond the due date provided u/s 139(1) of the Act and further, Form 67
required to be filed under Rule