INCOME TAX OFFICER, WARD-3, NA vs. ARI, NAVSARIVS.KIRITBHAI BHIKHABHAI PATEL, NAVSARI
In the result, both appeal of the assessee and Revenue are allowed for statistical purposes
ITA 830/SRT/2024[2017-18]Status: DisposedITAT Surat25 Apr 2025AY 2017-18
Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.965/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Kiritbhai Bhikhabhai Patel Income Tax Officer, Ward-3, बनाम/ 48, Paradi, Balak Valsad, Navsari, Room No.206, Income Vs. Navsari-396 475 Tax Officer, Char Pool, Awabaug, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.830/Srt/2024 Assessment Year: (2017-18) Income Tax Officer, Ward-3, Navsari, Kiritbhai Bhikhabhai Patel बनाम/ Room No.206, Income Tax Officer, 48, Paradi, Arak Valsad, Vs. Char Pool, Awabaug, Navsari-396 Navsari-396 475 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent)
Section 144Section 250Section 251(1)(a)
delay in filing the appeal is condoned and we proceed to decide the case on merit.
7. Facts in brief are that assessee did not file his return of income for AY
2017-18 on 26.06.2019. Notice u/s 142(1) was issued on 10.03.2018 and assessee filed return of income. As the return was filed beyond the time allowed