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1 result for “condonation of delay”+ Section 145clear

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Key Topics

Section 693Section 115B2Section 1442

SURYA KUMAR GUPTA,ITARSI vs. INCOMETAX OFFICER WARD 1, ITARSI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 135/JAB/2024[2018-19]Status: DisposedITAT Jabalpur30 May 2025AY 2018-19

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2018-19 Surya Kumar Gupta, Vs. Income Tax Officer, Prop. Gupta Jewellers, Sarafa Bazar Ward-1, Itarsi

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 133ASection 142(1)Section 144Section 250Section 69

section 250. We also observe that the delay of 145 days does not fall in the category of inordinate delay, when we consider the circumstances cited by the assessee. It is quite plausible that the assessee was not kept informed by his counsel about the status of proceedings and therefore, the ld. CIT(A) was not in our opinion justified