Dafeydar vs Commissioner of Income Tax (Appeals)

Parties Involved

Facts Summary

The assessee, an illiterate agriculturist, filed an appeal against the order of the ld. CIT(A) for Assessment Year 2013-14. The assessee was unaware of the income tax proceedings until amounts were collected from his bank account by the Assessing Officer. The appeal was filed with a delay of 542 days, which was not condoned by the ld. CIT(A). The assessee explained that the cash deposits were from previous bank withdrawals and he was not aware of the proceedings. An application for condonation of delay was filed, stating unavoidable circumstances.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

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