Abdul Rahman Abdul Rab Choudhary v. Income Tax Officer, Ward-9(1), Pune

Parties Involved

Facts Summary

The appeal pertains to the assessment year 2012-13. The assessee, Abdul Rahman Abdul Rab Choudhary, filed an appeal against the order dated 04.05.2017 of the Commissioner of Income Tax (Appeals), Pune-13, which arose from an assessment order dated 02.03.2015 under section 144 of the Income Tax Act, 1961. The assessee filed an appeal before the Commissioner of Income Tax (Appeals) on 17.03.2016, which was partly allowed on 04.05.2017. The assessee received a notice from the Assessing Officer on 23.12.2025 seeking information to verify the claim after 9 years. The assessee was unaware of the notices, assessment proceedings, and the appellate authority notices until this notice. The assessee filed an adjournment letter on 07.01.2026 stating ignorance of the notices and the passing of the appellate order on 04.05.2017.…

Legal Issues

• 1. Delay in filing the appeal before the Tribunal

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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