Shree Jai Jinendra Constructions Limited v. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Shree Jai Jinendra Constructions Limited, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2011-12. The assessee had filed the appeal with a delay of 125 days. The assessee had not responded to the notices issued during the appellate proceedings and had not filed a petition for condonation of delay. The CIT(A) dismissed the appeal in-limine. The assessee filed a petition for condonation of delay, which was considered by the tribunal. The tribunal found reasonable cause for the delay and condoned the delay in filing the appeal. The order of the CIT(A) was set aside, and the matter was remanded back to the CIT(A) for fresh adjudication on merits after allowing the assessee a reasonable opportunity to be heard.…

Legal Issues

• 1. Non-condonation of delay by CIT(A) without considering petition for condonation of delay filed by the appellant.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Ms. Kamal Basha Noor Ali Jasmine Vs. The Income Tax Officer, Ward 3, Cuddalore

• Shri Ganesh Chand Suresh Kumar Vs. The Income Tax Officer, Non-Corporate Ward 3(3), Chennai

• Murli Kumar Agrawal (HUF), Rajim vs ACIT, Circle-1(1), Raipur

  Raipur bench

• GURMEET CHADHA, VS. ITO, WARD 1(3), Gurgaon

• Krishna Strategic Services Private Limited vs. ACIT

  Delhi Bench ‘A’ benchAY 2017-18Partly Allowed

• IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA

  Kolkata Bench benchAY 2020-21Allowed