https://www.taxtmi.com/caselaws?id=67211 The Appellate Tribunal ITAT Jabalpur held that the learned AAC lacked jurisdiction in dismissing the appeal, which was advised to be filed before the AAC of Income-tax, Gwalior Range. The Tribunal set aside the AAC's order, restoring the appeal to the proper authority, the Commissioner (Appeals), Indore. The appeal was deemed timely, with any delay condoned due to the assessee's good faith reliance on the ITO's advice. The Commissioner (Appeals) was instructed to hear the appeal on its merits, granting both parties a fair opportunity. Ultimately, the appeal succeeded in favor of the appellant. en-us Tue, 18 Jan 1983 00:00:00 +0530 Wed, 09 Mar 2011 15:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67211 The Appellate Tribunal ITAT Jabalpur held that the learned AAC lacked jurisdiction in dismissing the appeal, which was advised to be filed before the AAC of Income-tax, Gwalior Range. The Tribunal set aside the AAC's order, restoring the appeal to the proper authority, the Commissioner (Appeals), Indore. The appeal was deemed timely, with any delay condoned due to the assessee's good faith reliance on the ITO's advice. The Commissioner (Appeals) was instructed to hear the appeal on its merits, granting both parties a fair opportunity. Ultimately, the appeal succeeded in favor of the appellant. Case-Laws Income Tax Tue, 18 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67211