Shri Sanjay Awasthi vs The ITO, Palampur

Parties Involved

Facts Summary

The assessee, Shri Sanjay Awasthi, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2024-25. The appeal was dismissed by the Commissioner of Income Tax (Appeals) as barred by limitation due to a delay of 59 days in filing the appeal. The assessee argued that the delay was due to the registration of the Income-tax portal with an accountant's email ID and mobile number, which the assessee did not have access to. Consequently, the notices and assessment order were not brought to the assessee's knowledge in time. The assessee updated his own email ID and mobile number on the portal and took steps to pursue the appellate remedy.…

Legal Issues

• 1. Whether the delay of 59 days in filing the appeal before the Commissioner of Income Tax (Appeals) deserves to be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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