Bharat Tyagi vs ITO, Ward 1, Bharatpur

Parties Involved

Facts Summary

The assessee, Shri Bharat Tyagi, filed three appeals against the orders of the ld. CIT(A) for the assessment years 2014-15, 2015-16, and 2016-17. The assessee had delayed in filing the appeals due to the death of his newborn baby and the critical condition of his wife. The assessee prayed for condonation of delay and submitted an affidavit deposing the facts. The ld. DR submitted that the court may decide the issue as deemed fit and proper. The Bench condoned the delay and allowed the appeals for statistical purposes, restoring the matter to the file of the AO to decide it afresh with one more opportunity of hearing for the assessee.…

Legal Issues

• 1. Delay in filing the appeals
• 2. Merit of the appeals

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Shree Shildha Vibhag Jungle Kamdar Sahakari Vs ITO

  Surat bench

• Lakshi Samabay Krishi Unnayan Samity Limited Vs ITO, Ward-27(1), Haldia/WBG-W-(176(1)

• Jayanta Ghosh Vs ITO Ward-49 (1), Kolkata

  SMC Bench, Kolkata benchAY 2017-2018Dismissed

• Balarajgoud Mamulola v. The ITO, Ward-9(1), Hyderabad

  Hyderabad bench

• Shree Riddhi Siddhi Wines Pvt. Ltd. Vs ITO, Ward-13(4), Kolkata

  Kolkata Bench benchAY 2014-15Partly Allowed

• Cosmopolitan Education Society vs. Assistant Commissioner of Income Tax

  Mumbai Bench benchAY 2019-20Allowed