Ketan Priyavadan Shah vs. The ITO, Ward-1(2)(3) Vejalpur Ahmedabad
Parties Involved
Facts Summary
The assessee filed his return of income on 10.01.2021 declaring total income of Rs.6,90,340/-. The case was selected for limited scrutiny under section 143(3) read with section 144B of the Income Tax Act, 1961 by the Assessing Officer, Income Tax Department. The assessee filed an appeal against the order dated 23.09.2022 passed by the Assessing Officer. The appeal was dismissed in limine by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi on the ground of delay of 114 days in filing the appeal. The assessee argued that the delay was due to bona fide reasons as the assessment order was not received in time due to departmental communications going to the spam folder of the assessee’s registered email.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order passed by lower authorities is bad in law and required to be quashed?
- 2. Whether Ld. NFAC erred in law and on facts in dismissing appeal in limine ignoring submission of the appellant?
- 3. Whether the delay of 114 days in filing the appeal deserves to be condoned?
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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