Partha Das Vs. Income-tax Officer

Parties Involved

Facts Summary

The present appeal has been filed by the assessee, Partha Das, against the order passed by the learned Commissioner of Income-tax (Appeals) [CIT(A)] under section 250(6) of the Income-tax Act, 1961. The CIT(A) had dismissed the appeal filed by the assessee against the assessment order dated 13.09.2022, as it was filed 145 days late. The assessee sought condonation of delay, explaining that the proceedings were handled by a previous Chartered Accountant and the assessee became aware of the assessment proceedings only after receiving a penalty notice. The CIT(A) found the explanation unreasonable and dismissed the appeal. The assessee filed this appeal with an affidavit supporting the facts, which were uncontroverted by the Revenue.…

Legal Issues

• 1. Whether the delay in filing the appeal before the CIT(A) should be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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