Search: condonation of delay

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ABHAY BENARA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, KANPUR

In the result, the appeal of the assessee is partly allowed

ITA 267/LKW/2017[2013-14]Status: DisposedITAT Lucknow13 Dec 2024AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Abhay Benara, The Deputy V. Commissioner Of Income C/O 24/4, The Mall Kanpur-208001. Tax, Central Circle-1 Kanpur. Pan:Adlpb2007Q (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl Cit(Dr) Date Of Hearing: 10 12 2024 Date Of Pronouncement: 13 12 2024 O R D E R

For Appellant: Shri Ashish Jaiswal, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl

Section 143(2)Section 57Section 68

condone the delay following the ratio laid down in the judgment of the Hon'ble Supreme Court in the case of Collector of Land Acquisition Vs. MST. Katiji & Ors 167 ITR 471 (SC). 7. Now coming to the ground of appeal, the facts giving rise to the appeal is that the assessee filed his return of income through electronic mode