SHUSHILABEN PRATAPBHAI THAKOR,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 5, NAVSARI
In the result, the grounds of appeal raised by the assessee is allowed for statistical purpose
ITA 259/SRT/2023[2012-13]Status: DisposedITAT Surat07 Jul 2023AY 2012-13
Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.259/Ahd/2023 (A.Y. 2012-13) (Hearing In Physical Court) Shushilaben Pratapbhai Thakor Income Tax Officer, 6, Shiv Jal, Shailesh Park Ward-5, Navsari, Room Vs Society, Gandevi Road, Navsari- No.204, 2Nd Floor, Aayakar 396445 Bhawan, Near Char Pool, Pan : Adept 7623 H Police Choki, Navsari- 396445 अपीलाथ"/Appellant ""यथ" /Respondent
Section 143(3)Section 234ASection 234BSection 234CSection 234DSection 249(2)Section 254(1)Section 54B
section 249(2):
(1) The learned CIT(A) seriously erred in dismissing the appeal without verifying the offline office records that appeal was filed in time.
(2) With the Government making filing of appeal before the CIT(A) online, the appellant was obliged to file the appeal online again which unfortunately learned CIT(A) accepted as a date of filing
