Samir Arvind Thakker vs DCIT, Circle-27(3), Mumbai

Parties Involved

Facts Summary

The appeal before the ld. CIT(A) was barred by limitation by 1172 days. The assessee filed an affidavit stating the facts which were the cause for the delay. Though the ld. CIT(A) considered the request for condonation of delay but did not accept the contentions of the assessee and dismissed the appeal as not maintainable. The assessee argued that there was no malafide intentions in not filing the appeal on time and the reasons for filing the appeal beyond the period of limitation was not in the hands of the assessee and the assessee has gained nothing by filing the appeal late. Therefore, the matter should be sent back to the ld. CIT(A) to be decided on the merits of the case. The D/R strongly supported the order of the ld. CIT(A).…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the reopening of the case and the addition made in the assessment order is bad in law?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Ozone Pharmaceuticals Limited Vs. DCIT

  Delhi Bench benchAY 2020-21Allowed

• SD Rai Prayas Educational Trust Vs. Income Tax Officer, Ward 50(1)

  Kolkata benchAY 2020-21Allowed

• Durga Shaw Vs. ACIT, Circle-2

  Kolkata benchAY 2016-17Allowed

• Nilesh Ratnakar Deshpande vs. ACIT

  C'' Bench: Bangalore benchAY 2011-12Partly Allowed

• Priya Sudhir Gupta Vs. Assistant Commissioner of Income Tax

  Mumbai bench

• All Odisha State Bank Officers’ Cooperative Society Limited, IDCO Towers, Bhubaneswar Vs. DCIT, Circle-1(1), Bhubaneswar

  Cuttack bench