RAJENDRA KUMAR SAPRE, BILASPUR,BILASPUR vs. ITO-2(1), BILASPUR, BILASPUR
In the result, appeal of the assessee is allowed for statistical purposes
ITA 482/RPR/2025[2016-17]Status: DisposedITAT Raipur26 Aug 2025AY 2016-17
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
For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Birendra Kumar, Sr. DR
Section 249Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)
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
