Shri Mohammed Abdul Wajid vs. ITO

Parties Involved

Facts Summary

Shri Mohammed Abdul Wajid, a taxpayer, filed appeals against the orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2013-14 and 2014-15. The assessee claimed condonation of delay in filing the appeals, citing lack of familiarity with online compliance procedures. The Departmental Representative opposed the condonation, arguing that the assessee had been non-compliant throughout the proceedings. The Tribunal examined the assessee's explanation and found it insufficient to condone the 429-day delay. The assessee's conduct during the assessment, appellate, and Tribunal proceedings demonstrated negligence and inaction, leading to the rejection of the condonation petitions and dismissal of the appeals.…

Legal Issues

• 1. Whether the delay in filing the appeals can be condoned?
• 2. Whether the assessee's explanation for the delay is sufficient?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Geon International Pvt Ltd Vs. DCIT

  Delhi Bench “B”: New Delhi benchAY 2015-16 & 2016-17Partly Allowed

• The HP State Co-operative Marketing & Consumers Federation Limited (Himfed) vs. The DCIT

  Chandigarh bench

• Kamaljeet Singh Ahuja v. Income Tax Officer

  Raipur bench

• Raj Kumar Gadhiya vs. ITO, Ward-4(1)

  Hyderabad bench

• Sunni Hanfi Mashayaki Momin Trust Vs. Income Tax Officer, Ward – 31(1)(1), Mumbai

  Mumbai Bench benchAY 2014-15 & 2017-18Allowed

• The Dy. Conservator of Forest vs ITO (TDS), Kota

  Jaipur bench