Purvanchal Communication Pvt. Ltd. vs. DCIT, Circle-1, Guwahati

Parties Involved

Facts Summary

The assessee, Purvanchal Communication Pvt. Ltd., filed its return of income for the Assessment Year 2020-21 on 15.02.2021, showing taxable income of Rs. 3,14,73,700/-. The Assessing Officer raised a demand of Rs. 5,80,49,090/- under section 143(1) of the Income Tax Act. The assessee filed an appeal before the Commissioner of Income-Tax (Appeals) (CIT(A)), which was dismissed on the ground of delay in filing. The assessee then filed an appeal before the Income Tax Appellate Tribunal (ITAT). The Tribunal found that the CIT(A) did not adequately consider the reasons for the delay in filing the appeal and remitted the case back to the CIT(A) for reconsideration.…

Legal Issues

• 1. Whether the order passed by the CIT(A) dismissing the appeal on the ground of delay is valid?
• 2. Whether the CIT(A) properly considered the reasons for delay in filing the appeal?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• The Indian Foundation Vs CIT(Exemption)

  Delhi Bench ‘G’: New Delhi benchAY 2024-25Allowed

• Uthaan Foundation Vs ADIT, CPC, Bengaluru

  Kolkata benchAY 2018-2019 & 2020-2021Allowed

• ITA Nos.2729, 2731 & 2732/Chny/2025 AA 291 Thalavady Primary Agricultural Co-op. Credit Society Ltd. Vs. The Income Tax Officer, Ward-2(1), Erode

• Mr. Kallappa Shadakshari Vs. The Income Tax Officer

  Bangalore benchAY 2016-17Allowed

• Jayesh Anantrai Doshi vs. ACIT, Circle 41(2)(1), Mumbai

  Mumbai bench

• GURMEET CHADHA, VS. ITO, WARD 1(3), Gurgaon