RAJENDRA KUMAR SAPRE, BILASPUR,BILASPUR vs. ITO-2(1), BILASPUR, BILASPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.482/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Rajendra Kumar Sapre, Ward No.7, Shiwa Chowk, Post-Tifra, Bilaspur (C.G.) Pan: Cqips0419R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

279 days. The assessee had explained before the Ld.CIT(Appeals)/NFAC that he being ignorant of the legal process relating to the Income Tax proceedings, such delay had occasioned and there was no assistant to him who could guide him in such matter. The Ld. CIT(Appeals)/NFAC was of the view that ignorance of law cannot be an excuse