Vadodara Urban Development Authority vs. The Dy.CIT (Exemption), Circle-2

Parties Involved

Facts Summary

The present appeal has been preferred by the assessee, Vadodara Urban Development Authority, against the order of the Commissioner of Income Tax (Appeals) dated 27/03/2025 for the Assessment Year 2014-2015. The assessee, a Government Organization, faced a delay of 109 days in filing the appeal due to the vacancy in the office of the Chief Accounts Officer from 31/05/2024 to 15/06/2024. The assessee submitted that the delay was not intentional and was due to the need to follow government rules and regulations. A separate application for condonation of delay was filed but rejected by the Commissioner of Income Tax (Appeals). The assessee argued that the case is covered by the decision of the Hon'ble Supreme Court in ACIT (Exemptions) Vs. Ahmedabad Urban Development Authority and Ors. reported in 449 ITR 1 (SC).…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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