Shri. Mogali Vijaykumar Srikanth and Smt. Mogali Srikanth Bharathi v. The Income Tax Officer

Parties Involved

Facts Summary

The appeals were filed by the assessees against the Orders of the Commissioner of Income Tax (Appeals) dated 22.04.2024, concerning the assessment years 2013-14, 2014-15, and 2015-16. The assessees had filed applications for condonation of delay in filing the appeals, stating sufficient cause for the delay. The Commissioner of Income Tax (Appeals) dismissed the appeals in limine without adjudicating on merits, observing that the assessees had not appeared or filed written submissions and had not filed delay condonation applications. The assessees argued that they had not received defect notices and had omitted to file delay condonation applications before the Commissioner of Income Tax (Appeals).…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) erred in dismissing the appeals in limine without adjudicating on merits?

Judgment Outcome

Decided in favour of Assessee.

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