Bainu Anand Ahuja v. Income Tax Officer

Parties Involved

Facts Summary

This assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT(A)- 2, Vadodara’s DIN & order No. ITBA/APL/ S/250/2025-26/1079763436(1) dated 20.08.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. Delay of 71 days in filing of the instant appeal is condoned in the larger interest of justice. Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings.…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Restoration of the matter to CIT(A) for afresh adjudication

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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