Sukriti Realcon Pvt. Ltd. Vs. ADIT

Parties Involved

Facts Summary

The case involves an appeal by Sukriti Realcon Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals) dated 06/09/2024 for the Assessment Year 2019-20. The intimation order under section 143(1) of the Income Tax Act, 1961, was passed on 05/03/2021 by the Assistant Commissioner of Income Tax, CPC, Bangalore. The Assessee filed an appeal before the Ld. CIT(A), which was dismissed on the grounds of delay in latches. The Assessee then filed the present appeal, arguing that the delay was due to the Chartered Accountant handling the matter succumbing to Covid-19.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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