Shri Ravi Prasad Raghunayakula vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Shri Ravi Prasad Raghunayakula, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2022-23. The assessee had a delay of 179 days in filing the appeal before the Commissioner of Income Tax (Appeals), which was not condoned, leading to the dismissal of the appeal without adjudicating on merits. The assessee argued that he was not aware of the assessment order and only became aware upon initiation of penalty proceedings. The Tribunal considered the explanation and found that the assessee was not deliberately delaying the appeal. The Tribunal condoned the delay and restored the appeal to the file of the Commissioner of Income Tax (Appeals) for adjudication on merits.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Dismissal of appeal without adjudicating on merits

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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