Pappu Kumar vs. Income Tax Officer

Parties Involved

Facts Summary

Pappu Kumar, the appellant, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated November 16, 2022, for the assessment year 2014-2015. The appeal was filed after the stipulated time period, and the appellant applied for condonation of delay, arguing that the appeal was decided ex-parte immediately after the COVID period and no notice was served to him. The appellant contended that he was unaware of the status of his appeal and thus could not file it within the time period.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Shri. Thimmiah Narayanappa Muralidhar vs. ITO

  Bangalore bench

• Mohammad Sohel Alam vs. Income Tax Officer

  Patna bench

• Nilesh Ratnakar Deshpande vs. ACIT

  C'' Bench: Bangalore benchAY 2011-12Partly Allowed

• Rakesh Patel vs. ITO, Ward 60(8), New Delhi

  Delhi bench

• Income Tax Appellate Tribunal, Indore Bench, Indore

  Indore bench

• Manoj Yadav vs. Income Tax Officer, Ward-2, Rewari, Haryana

  Delhi bench