Sumer Memorial Rural Welfare Society, Etah, Sikahara, Etah, Uttar Pradesh vs. Income Tax Officer, Exemption Ward, Ghaziabad

Parties Involved

Facts Summary

The assessee’s appeal for assessment year 2016-17 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-1, Coimbatore’s DIN and order no. ITBA/APL/S/250/2024-25/1074980986(1), dated 25.03.2025 involving proceedings under section 144 of the Income-tax Act, 1961. The delay of 222 days in filing the assessee’s instant appeal is condoned in larger interest of justice. The learned counsel submits that due to communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings.…

Legal Issues

• 1. Restoration of appeal to Assessing Officer due to communication gaps.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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