DIPAK KUMAR SINGH & SONS HUF,PATNA vs. INCOME TAX OFFICER WARD 6(2), PATNA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 647/PAT/2024[2015-16]Status: DisposedITAT Patna20 Jan 2025AY 2015-16
Bench: the Ld. CIT(A), the assessee claimed that the delay was on account of ignorance of law and the assessee was alerted for filing the appeal only when they received a notice proposing levy of penalty u/s 271(1)(c) of the Act. Thereafter, the Ld. CIT(A) has discussed the issue of delayed filing with the help of several authorities on the subject and has declined to condone the said delay due to which the appeal was dismissed. 3.1 Further aggrieved with the action of Ld. CIT(A), the assessee is
Section 144Section 147Section 148Section 250Section 271(1)(c)Section 45Section 54F
shortness of delay and the reasons mentioned in the said petition, the delay is hereby condoned and the appeal is admitted for adjudication.
2. The present appeal arises from order dated 12.09.2024, passed u/s 250 of the Income Tax Act, 1961 (hereafter ‘the Act’) by the Ld.
I.T.A. No. 324/Pat/2018
Amit Kumar Singh
Commissioner of Income Tax (Appeals), National Faceless
