Sravan Kumar Kesha vs. ITO, Ward-12(6)

Parties Involved

Facts Summary

Sravan Kumar Kesha filed his return of income for the Assessment Year 2010-11 on 26.07.2010, declaring a total income of Rs. 2,66,340/-. His case was selected for scrutiny assessment under CASS, and a notice under Section 143(2) of the Income Tax Act, 1961 was issued on 02.09.2011. During the assessment proceedings, the Assessing Officer called upon the assessee to furnish certain details, but as the assessee failed to provide the requisite details, the assessment was completed under Section 143(3) of the Act on 30.03.2013. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals) (CIT(A)), which was dismissed on account of delay. The assessee then carried the matter before the Income Tax Appellate Tribunal (ITAT), which condoned the delay and restored the matter to the file of the CIT(A) with a direction to adjudicate the appeal on merits. However, the Additional/Joint Commissioner of Income Tax (Appeals)-2, Ahmedabad, dismissed the appeal as infructuous, leading to the present appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the Additional/Joint Commissioner of Income Tax (Appeals)-2, Ahmedabad, erred in dismissing the appeal as infructuous?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Dharamvir Singh vs. Income Tax Officer

  Agra bench

• Sunder Vs Income Tax Officer

  Delhi Bench ‘SMC’, New Delhi benchAY 2017-18Allowed

• Basavaraj Mahalingayya Hiremath vs. ITO

  C'' Bench: Bangalore benchAY 2017-18Partly Allowed

• Dabgar Samaj Charitable Trust vs. CIT(E)

  Ahmedabad bench

• ITA No.1610/Chny/2024

  Chennai bench

• Test Jewellery Pvt. Limited

  Kolkata Bench benchAY 2012-2013Partly Allowed