ANJAN DASGUPTA,GURGAON vs. DCIT, GUNTUR
In the result, appeal of the assessee is dismissed
ITA 218/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam04 Sept 2025AY 2016-17
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 218/Viz/2025 ("नधा"रण वष" / Assessment Year: 2016-17) Anjan Dasgupta, Vs. Dcit, Gurgaon. Circle-1(1), Pan: Afspd0589G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Nitin Gulati, Advocate ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar
For Appellant: Sri Nitin Gulati, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 143(1)Section 246A(1)(a)Section 249(2)
246A(1)(a) of the Act with a delay of more than 05 years.
3. On appeal, the Ld. Addl./JCIT(A)-3, Ahmedabad dismissed the appeal of the assessee by holding that the assessee filed the appeal on 21/09/2023 after more than 5 years of passing of intimation. The Ld. Addl./JCIT(A)-3, Ahmedabad further observed that