MAKHAN LAL GUPTA,DHANBAD vs. ITO WARD 1(1), DHANBAD
In the result, appeal of the assessee stands partly allowed for statistical purposes
ITA 367/RAN/2024[2013-14]Status: DisposedITAT Ranchi21 Aug 2025AY 2013-14
Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2013-14 Makhan Makhan Lal Lal Gupta, Gupta, Acc Acc Vs. Income Tax Officer, Ward- Income Tax Officer, Ward Limited, Limited, Sindri Sindri Cement Cement 1(10, Dhanbad 1(10, Dhanbad Work, Acc Colony, Sindri , Work, Acc Colony, Sindri , Dhanbad Pan/Gir No. No. Auzpg 5573 D Appellant Appellant .. ( Respondent Respondent) Assessee By : None (Adjn.Petition) (Adjn.Petition) Revenue Revenue By : Shri Khubchand T Pandya, Ld Sr. Khubchand T Pandya, Ld Sr. Dr Date Of Hearing : 21/08/202 2025 Date Of Pronouncement : 21/08/2 2025
For Appellant: None (Adjn.petition)For Respondent: Shri Khubchand T Pandya, ld Sr
Section 147Section 249(2)Section 249(3)
penalty order contacted the legal consultant who refused to take any steps against the orders passed by the AO and, therefore, he contacted another tax consultant and filed the appeal, which resulted in delay of 514 days. It was submitted that non-filing of appeal before the ld CIT(A) was not intentional but due to reasonable cause. However