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Section 1472

LAXMAN SINGH SOLANKI (FIRM),PALI vs. ITO, , PALI

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

ITA 795/JODH/2024[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR

Section 143(3)Section 147Section 194ASection 194C

1. The CIT(A) has erred in dismissing the appeal because assessee was delayed in filing the appeal. The delay was because of medical reasons and medical certificate and affidavit was also submitted but CIT(A) has not considered the appeal submission which is bad in law and against the principles of natural justice. 2. The Ld. AO has erred