Search: condonation of delay

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Section 1474 Section 2502

NAFEES SULTANA,HYEDERABAD. vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD.

ITA 642/HYD/2025[2014-15]Status: DisposedITAT Hyderabad28 Apr 2025AY 2014-15

Bench: Us:

For Appellant: Shri K. Sai Prasad. C.AFor Respondent: Dr.Sachin Kumar, Sr.DR

Section 147Section 148Section 194ISection 250Section 250(2)Section 25B

Section 25B of the Income-tax Act, 1961, which allows deduction of 30% from arrears of rent received before taxing the same as income under the head "Income from House Property". 5. That the learned Commissioner of Income Tax (Appeals) is not justified in deciding the appeal without condoning the delay thereby depriving the appellant to avail the benefits available