Jignesh Pravinbhai Rana vs ITO, Ward 1(2), Jaipur

Parties Involved

Facts Summary

The case involves three appeals filed by the assessee, Shri Jignesh Pravinbhai Rana, against orders of the ld. CIT(A) for the assessment year 2015-16. The appeals were dismissed by the ld. CIT(A) on the grounds of delay in filing. The assessee submitted an affidavit explaining the delay due to unawareness of the online income tax proceedings and notices being sent to his former consultant's email address. The assessee prayed for condonation of delay and restoration of the matter to the file of the AO for a fresh adjudication. The tribunal considered the submissions and decided to restore the matter to the file of the AO for a fresh hearing, allowing the appeals for statistical purposes.…

Legal Issues

• 1. Delay in filing appeals
• 2. Penalty appeals

Judgment Outcome

Decided in favour of Assessee.

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