ABP Realtors Pvt. Ltd. vs. ITO, Ward-1(1), Nashik

Parties Involved

Facts Summary

The assessee, ABP Realtors Pvt. Ltd., filed appeals against the order of the Commissioner of Income Tax (Appeals) for the assessment years 2012-13, 2014-15, and 2015-16. The assessee's appeal was against the order passed under section 154 of the Income Tax Act, 1961, which involved short payment, short deduction, fee under section 234E, and interest. The assessee argued that the appeal was filed within the statutory time limit and sought to set aside the order of the Commissioner of Income Tax (Appeals) and restore the appeal for adjudication on merits.…

Legal Issues

• 1. Whether the appeal against the order under section 154 is maintainable and within time?
• 2. Whether the Commissioner of Income Tax (Appeals) erred in dismissing the appeal?

Judgment Outcome

Decided in favour of Assessee.

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