Kamaljeet Singh Ahuja v. Income Tax Officer

Parties Involved

Facts Summary

Kamaljeet Singh Ahuja filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2012-13. The appeal was filed with a delay of 661 days. The assessee sought condonation of the delay due to health issues and lack of awareness about the appellate order. The tribunal considered the submissions and rejected the request for condonation of delay, holding that the delay was due to the assessee's lackadaisical conduct. The tribunal dismissed the appeal as not maintainable due to the excessive delay.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

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