VIPULBHAI SHAMBHUBHAI RAMANI,AT VIRNAGAR, TAL. JASDAN, DIST. RAJKOT vs. THE ITO WARD- 2 (1) (2), RAJKOT
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 833/RJT/2024[2021-22]Status: DisposedITAT Rajkot20 Jan 2025AY 2021-22
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 833/Rjt/2024 Assessment Year: (2021-22) (Hybrid Hearing) Vipulbhai Shambhubhai Vs. Ito, Ward – 2(1)(2) Ramani It Office, New Aayakar Bhawan, At. Virnagar, Tal: Jasdan, Vatiaka, Rajkot – 360060 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awipr8457J (Assessee) (Respondent) Assessee By Shri Kalpesh Doshi, Ld. Ar Respondent By Shri Sanjay Punglia, Ld. Cit (Dr) Date Of Hearing 13 / 01 /2025 Date Of Pronouncement 20/ 01/2025 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2021-22, Is Directed Against The Order Passed By The Commissioner Of Income Tax( Appeals), Vide Order Dated 08.03.2024, Which Is Turn Arises Out Of An Assessment Order Passed By The Assessing Officer, Under Section 143(3) Of The Income Tax Act, 1961( Hereinafter Referred To As “The Act”), Dated 15.12.2022. 2. The Appeal Filed By The Assessee For The Assessment Year 2021-22, Is Barred By Limitation By 147 Days. The Assessee Has Moved A Petition Requesting The Bench To Condone The Delay. The Learned Counsel For The Assessee Explained The Delay Stating That Assessee`S Wife, Smt. Kailashben Vipulbhai Ramani Was Ill & Suffering Severe Illness & Due To Such Bonafide Reason, Assessee Was Not Able To Vipulbhai Shambhubhai Ramani V. Ito Ay. 2021-22
Section 143(3)Section 5
1)(2)
Ramani
IT office, new aayakar bhawan,
At. Virnagar, Tal: Jasdan, vatiaka,
Rajkot – 360060
Rajkot
"थायीलेखासं./जीआइआरसं./PAN/GIR No.: AWIPR8457J
(Assessee)
(Respondent)
Assessee by Shri Kalpesh Doshi, Ld. AR
Respondent by Shri Sanjay Punglia, Ld. CIT (DR)
Date of Hearing
13 / 01 /2025
Date of Pronouncement
20/ 01/2025
आदेश / O R D E R
PER DR. A. L. SAINI