Unmesh Balkrishna Patil. Vs ITO

Parties Involved

Facts Summary

The assessee, Unmesh Balkrishna Patil, filed an appeal against the assessment order passed by the Income Tax Officer, Ward-2(2), Jalgaon for the assessment year 2014-15. The appeal was initially filed in physical mode before the Commissioner of Income Tax Appeals-II, Nashik. However, the appeal was dismissed in-limine by the first appellate authority as barred by limitation due to a delay in filing the appeal in the faceless regime. The assessee argued that the delay was due to an inadvertent error in the system that recorded the date of filing as the present date instead of the actual date of filing. The assessee sought to set aside the order and remand the case for adjudication on merits.…

Legal Issues

• 1. Whether the appeal was filed within the time limit prescribed under section 249(2) of the Income-tax Act, 1961?
• 2. Whether the appeal should be remanded for adjudication on merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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