MITESHKUMAR DAYALJIBHAI PABARI,BHATIYA vs. ASSISTANT COMMISSIONER/ DEPUTY COMMISSIONER , RAJKOT
In the result, the appeal filed by the assessee is allowed, for statistical purposes, in above terms
ITA 420/RJT/2025[2020-21]Status: DisposedITAT Rajkot30 Oct 2025AY 2020-21
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 420 /Rjt/2025 (िनधा"रण वष"/Assessment Year: (2020-21) Miteshkumar Dayaljibhai Pabari Assistant Commissioner/Deputy Commissioner, International C/O Dayaljibhai Pabari, Shreeji Catlery Vs. Taxation Rajkot, Stores, Main Bajar, Bhatiya, Devbhoomi Dwarka, Room No. 312, Income Tax Office, Amruta Estate Building, Near Girnar Dwarka-361315(Gujarat) Cinema, M.G. Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bctpp7290M (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri Mahesh Paun, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 151Section 274Section 69
1 day. We note that because of such minor delay, the assessee should not suffer. We note that the primary function of an Authority/Court is to adjudicate the dispute between the parties and to advance substantial justice.
It is axiomatic that condonation of delay is a matter of discretion of the Court.
Section 5 of the Limitation Act does
