SANJAY MUKATI,INDORE vs. INCOME TAX OFFICER-2(1), MAIN BUILDING INDORE
Appeal is allowed for statistical purpose
ITA 510/IND/2025[2012-13]Status: DisposedITAT Indore23 Dec 2025AY 2012-13
Bench: Ms. Suchitra R. Kamble\Nand\Nshri B.M. Biyani\Nita No.510/Ind/2025\N Assessment Year:2012-13\Nsanjay Mukati,\N225, Tanki Chowk,\Nbijalpur,\Nindore\N(Assessee/Appellant)\Nito 2(1)\Nindore\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Bcepm6423N\Nassessee By Shri Rishikesh Mishra, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N11.12.2025\Ndate Of Pronouncement\N23.12.2025\Nआदेश / Order\Nper B.M. Biyani, A.M.:\Nfeeling Aggrieved By Order Of First-Appeal Dated 13.02.2025 Passed By\Nlearned Commissioner Of Income-Tax (Appeals)-Nfac, Delhi [“Cit(A)"] Which\Nin Turn Arises Out Of Assessment-Order Dated 27.12.2019 Passed By Learned\Nito-2(4), Indore [“Ao”] U/S 143(3) R.W.S.147 Of Income-Tax Act, 1961 [“The\Nact"] For Assessment-Year [“Ay"] 2012-13, The Assessee Has Filed This Appeal\Non The Grounds Mentioned In Appeal Memo (Form No. 36).\Nsanjay Mukati\Nita No. 510/Ind/2025 - Ay 2012-13\N2. The Registry Has Informed That The Present Appeal Is Delayed By 31\Ndays & Therefore Time-Barred. Ld. Ar For Assessee Submitted That The\Nassessee Has Filed An Application For Condonation Of Delay Supported By\Naffidavit; The Affidavit Filed By Assessee Is Scanned & Re-Produced For An\Nimmediate Reference:\Nभारतीय गैर न्यायिक\Nएक सौ रुपये\Nrs.100\None\Nhundred Rupees\Nvijay Dewang\Nindore (M.P.)\Nreg. No. 14494\Nexpiry Dt. 11/09/2029\Ngov\Nof\Nindia Non Noted Registered\Nमध्य प्रदेश Madhya Pradesh\Notary\Nvijay Dewang\Nindore (M.P.)\Nreg. No. 14484\Nexpiry Dt. 11/09/2029\Ned\Nserial No. .......\Ndate..
Section 143(3)Section 250Section 253Section 253(5)
condoned the delay in filing the appeal, finding sufficient cause. The Tribunal set aside the order of the CIT(A) because it did not state the points for determination, decision, and reasons as required by Section 250(6