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1 result for “condonation of delay”+ Section 145(3)clear

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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

3. Aggrieved with these additions, the ld. AO went before the ld. CIT(A). The ld. CIT(A) observed that there was the delay in the filing of the appeal by 145 days. The assessee submitted before the ld. CIT(A) that the delay was occasioned by the fact that the assessee was not aware of the re-assessment proceedings