Prakash Nagari Sahakari Pathosanstha Maryadit vs. Income Tax Officer, Ward-5, Sangli
Parties Involved
Facts Summary
The assessee, Prakash Nagari Sahakari Pathosanstha Maryadit, filed an appeal against the order of the Learned Additional/Joint Commissioner of Income Tax (Appeals)-1, Chennai, passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2019-20 on 18.09.2024. The hearing was initially scheduled on 20.05.2026, but was adjourned multiple times due to non-appearance of the assessee. On 08.09.2026, the case was heard ex-parte. The assessee filed an affidavit explaining the delay in filing the appeal, citing reasons such as lack of updated guidance for ITAT remedy in Islampur, reliance on tax consultants, and the assessee's limited understanding of English and modern information technology.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 458 days in filing the appeal is justified?
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
1 precedent cited in this judgement.