VISHWANATH SINGH RATHODE,HOSHANGABAD vs. INCOME TAX OFFICER-1,, ITARSI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 142/JAB/2023[2017-18]Status: DisposedITAT Jabalpur09 Jan 2025AY 2017-18
Bench: Shri Kul Bharatassessment Year: 2017-18 Vishwanath Singh Rathode V. Income Tax Officer-1 Village Chapda Grahan, Income Tax Officer-1, Seonimalwa, Seonimalwa, Niyas Coloni Itarsi, Dist Madhya Pradesh-461221. Narmadapuram, Mp- 461111. Pan:Aezpr6401F (Appellant) (Respondent) Appellant By: Shri Abhijeet Shrivastava, Adv. Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 08 01 2025 Date Of Pronouncement: 09 01 2025 O R D E R
For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 144Section 249Section 249(4)Section 249(4)(a)Section 249(4)(b)Section 69
1. On the facts and circumstance of the case, Honorable Commissioner of Income Tax (Appeal) has erred in not admitting the appeal contrary to relief sought under proviso to section 249(4) which is not justified and bad in law.
2. On the facts and circumstances of the case. The learned Assessing
Officer (A O) has not given appropriate opportunity
