Mr. Bhojan Uthaya Kumar v. Income Tax Officer

Parties Involved

Facts Summary

The appeal by the assessee, Mr. Bhojan Uthaya Kumar, was filed against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The assessment order was dated 16.12.2019, but the appeal was filed on 20.06.2022, resulting in a delay of 876 days. The assessee claimed that the delay was due to the COVID-19 pandemic, citing a Supreme Court decision regarding the extension of time limits. The respondent, however, argued that the assessee's claim was not supported by any evidence. After hearing both sides, the tribunal decided to condone the delay in the interest of natural justice and allowed the appeal for statistical purposes.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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