Shri. Guru Sajjan, Guru Sannappa Sajjn vs. ITO, Ward – 1 & TPS, Bijapur

Parties Involved

Facts Summary

The appeal was filed by the assessee against the Order of the Commissioner of Income Tax (Appeals) dated 05.08.2024, which dismissed the appeal in limine without adjudicating on merits. The assessee argued that the appeal was filed within the prescribed time of 30 days as provided under section 249(2) of the Income Tax Act, 1961. The assessee contended that the date of the Assessment Order was mistakenly mentioned as 13.10.2023 instead of 19.03.2024. The Vice President of the Tribunal reviewed the submissions and material on record and found that the appeal was indeed filed within the stipulated time.…

Legal Issues

• 1. Whether the appeal was filed within the prescribed time as per section 249(2) of the Income Tax Act, 1961?

Judgment Outcome

Decided in favour of Assessee.

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