RAHUL JOSHI,BIKANER vs. ITO, WARD 1(2), BIKANER
Appeal is partly allowed
ITA 23/JODH/2025[2018-19]Status: DisposedITAT Jodhpur27 May 2025AY 2018-19
Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble
Section 115BSection 69
191 days in filing the appeal. The Ld. AR for the assessee
submitted in reasons for delay in filing the appeal that since the appeal effect
was given with zero tax liability vide order dated 25.04.2024, within the period
of 60 days, appeal was due to be filed i.e. upto 1.6.2024 and hence assessee was
under Bonafide belief that
