Rajendra Kumar Tripathi vs Income-tax Officer

Parties Involved

Facts Summary

The assessee, Rajendra Kumar Tripathi, has challenged the addition/disallowance of Rs. 20,52,536/- under the Income-tax Act, 1961, in relation to expenses incurred towards PF and ESIC. The assessee's counsel submitted that the Commissioner of Income Tax (Appeals) dismissed the appeal in limine, refusing to condone the delay in filing the appeal. The delay was due to the assessee's preoccupation with his mother's treatment and hospitalization, who was 85 years old and had various health issues. The assessee's mother passed away on 19.02.2023. The counsel argued that the delay was justified due to the circumstances and cited a similar case where the delay was condoned.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

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