https://www.taxtmi.com/caselaws?id=782142 ITAT Ahmedabad held that the Addl./JCIT(A) erred in dismissing the assessee's appeal as time-barred by computing a 4209-day delay from 28.01.2012, the date of alleged intimation under section 143(1). The Tribunal noted there was no evidence of service of such intimation or any recovery communication, and the intimation could not have been issued on that date pursuant to CBDT Circular No. 13/2016. Consequently, the dismissal on limitation grounds was set aside. On merits, ITAT found the assessee's status was changed from "any other AOP" to "LLP" without opportunity of hearing, and remanded the matter to the Jurisdictional AO to re-determine the correct status after hearing the assessee. en-us Thu, 20 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782142 ITAT Ahmedabad held that the Addl./JCIT(A) erred in dismissing the assessee's appeal as time-barred by computing a 4209-day delay from 28.01.2012, the date of alleged intimation under section 143(1). The Tribunal noted there was no evidence of service of such intimation or any recovery communication, and the intimation could not have been issued on that date pursuant to CBDT Circular No. 13/2016. Consequently, the dismissal on limitation grounds was set aside. On merits, ITAT found the assessee's status was changed from "any other AOP" to "LLP" without opportunity of hearing, and remanded the matter to the Jurisdictional AO to re-determine the correct status after hearing the assessee. Case-Laws Income Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782142