PRADEEP KUMAR PATEL,P.O AKHILASPUR BHABHUA vs. COMMISSIONER APPEAL, NEW DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay is condoned and the appeal is admitted for adjudication. 3. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. Unintentional Non-compliance: The non-compliance with income tax filing for the Assessment Year 2017-18 was unintentional and occurred due to a lack of awareness and understanding of tax filing requirements