Gopal Agarwal, A.Y. 2017-18

Parties Involved

Facts Summary

The appeal preferred by the assessee Gopal Agarwal emanates from the order of the CIT(A), NFAC, Delhi dated 15.12.2023 passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. The assessee had initially filed an appeal in ITA No. 34/Ran/2024 which was time-barred. The registry directed the assessee to submit a signed condonation petition. When the assessee submitted the signed petition along with all enclosures, the registry allotted another appeal no. ITA 302/Ran/2024 for the same assessee. The second appeal was doubly filed before the Tribunal. The DR conceded to these facts and circumstances. Accordingly, the appeal in ITA No. 302/Ran/2024 was dismissed as infructuous.…

Legal Issues

• 1. Whether the second appeal filed by the assessee is maintainable?

Judgment Outcome

Decided in favour of Assessee.

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