THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) vs. SHRI VIJAY KUMAR SAINI
The Appeal is allowed to the extent indicated herein above
ITA/146/2024HC Rajasthan16 Dec 2024
Bench: The Income Tax Appellate Tribunal, Raipur Bench, Raipur (For Short The "Itat") In The Online Portal Via E-Filing Mode, Against The Order Dated 27.7.2023 Passed By The Commissioner Of Income- Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi {For Short The "Cit (Appeals)"}. However, Thereafter, He Was Not
For Appellant: Mr. Gyan Prakash Shukla, Advocate
Section 260A
Section 260A of the Income
Tax Act, 1961 (for short, ‘the Act’) was admitted for hearing on
22.4.2025 by formulating the following substantial question of
law: -
““Whether the ITAT was justified in dismissing
the appeal barred by limitation holding that the
appellant assessee has not filed an
application for condonation of delay