Rajkot Urban Development Authority v. DCIT

Parties Involved

Facts Summary

The appellant, Rajkot Urban Development Authority, filed an appeal against the order under section 250 of the Income Tax Act, 1961, passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal was filed 402 days past the due date, and the appellant moved a petition for condonation of delay. The appellant argued that the delay was due to the actions of their tax consultant, who had promised to handle the matter but failed to do so. The respondent opposed the condonation of delay, stating that there was no sufficient cause for the delay. The tribunal considered the reasons for the delay and decided to condone the delay in the interest of justice.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the order passed by the Commissioner of Income-tax (Appeals) is valid?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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