SANDEEP KAUR GILL, RAIPUR ,RAIPUR vs. INCOME TAX OFFICER, WARD 3 (1), RAIPUR, RAIPUR
Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations
ITA 237/RPR/2025[2014-15]Status: DisposedITAT Raipur21 May 2025AY 2014-15
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 237/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)
For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 147Section 250Section 271Section 271(1)(C)Section 271(1)(c)
delay in filing of appeal before the Ld. CIT(A) for 873 days deserves to be condoned and the matter should be adjudicated afresh based on merits of the case and facts available on record.
5. Brief facts of the case are that the assessee had filed his return of income declaring total income at Rs. 9,08,810/-. Thereafter