Kaur Gurleen Vs. DCIT, Circle-5(1) Hyderabad

Parties Involved

Facts Summary

The assessee, Kaur Gurleen, filed an appeal against the order of the Principal Commissioner of Income Tax-4 (PCIT) dated 23/03/2022, which related to the Assessment Year 2017-18. The assessee had filed an application for condonation of delay in filing the appeal, explaining that the delay was due to incorrect advice from her erstwhile chartered accountant. The assessee had filed the appeal on 11/04/2023 after consulting another professional. The Revenue argued that the assessee had not acted in good faith by waiting for the result of a consequential order before filing the appeal. The Tribunal considered the submissions and observed that the Chartered Accountant had conceded his lack of awareness regarding the appeal proceedings. The Tribunal condoned the delay and admitted the appeal for hearing. The issue in the appeal was whether the PCIT was justified in assuming jurisdiction under section 263 of the Income Tax Act, 1961, on the ground that the order passed by the Assessing Officer was erroneous and prejudicial to the interest of the Revenue.…

Legal Issues

• 1. Whether the PCIT was justified in assuming jurisdiction under section 263 of the Act.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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