Ashok Mishra vs. ITO, WARD 43(1)
Parties Involved
Facts Summary
This appeal by the assessee, Ashok Mishra, arises from the order of the Ld. Addl/JCIT(A)-2, Hyderabad in Appeal No. NFAC/2020-21/10204599 dated 28 February 2025. The return of income was processed under section 143(1) of the Income Tax Act, 1961 by CPC, Bangalore for the assessment year 2020-21 dated 8.7.2022. The assessee filed the appeal electronically on 09.12.2022, resulting in a delay of 124 days. The Ld. CIT(A) dismissed the appeal as un-admitted due to the delay and the absence of a condonation petition.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 124 days in filing the appeal before the Ld. CIT(A) is excusable.
Judgment Outcome
Decided in favour of Assessee.
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