Shri. Sekaripuram Devaraj Gopalakrishnan Vs. The Income Tax Officer

Parties Involved

Facts Summary

The appeal was filed by Shri. Sekaripuram Devaraj Gopalakrishnan against the order of the Commissioner of Income Tax (Appeals) dated 22.07.2024. The assessee had filed a delay condonation application before the CIT(A) due to the belief that grievance redressal was the correct course of action. The Tribunal found sufficient cause for the delay and condoned the 188 days delay in filing the appeal. The matter was restored to the files of the CIT(A) for examination on merits.…

Legal Issues

• 1. Whether the delay in filing the appeal before the CIT(A) can be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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