Shivling Anna Deshmukhe vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Shivling Anna Deshmukhe, did not file its return of income for the Assessment Year 2018-19. Based on information from the Insight Portal, the Assessing Officer issued notices and completed the assessment ex-parte, determining the total income of the assessee at Rs. 4,03,29,833/-. The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals), but the appeal was dismissed due to a delay of 274 days. The assessee argued that the delay was due to circumstances beyond its control, and the Income Tax Appellate Tribunal set aside the order of the Commissioner and directed the Commissioner to decide the appeal on merits.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the Commissioner of Income Tax (Appeals) should decide the appeal on merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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