2025 (4) TMI 1045

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.... the Appellant:- Mr. Rajeshwara Rao, Advocate. For Respondent:-Mr. Ajay Kumrani, Advocate. JUDGMENT ON BOARD SANJAY K. AGRAWAL, J 1. This tax appeal preferred under Section 260A of the Income Tax Act, 1961 (for brevity "the Act, 1961) was admitted for hearing by formulating the following substantial question of law:- "Whether the ITAT is justified in dismissing the appeal pref....

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....x (Appeals) had dismissed the appeal vide its order dated 21.03.2022 and uploaded the order on ITBA portal about which the appellant was not aware and he came to know about this development while filing Tax Audit Report for assessment year 2022-23 and, therefore, he could not prefer an appeal right in time and due to which delay occurred. He would also submit that the delay, which was occurred whi....

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....vi Sanstha v. ITO Tax Case No.225 of 2024, decided on 09.12.2024. 4. Mr. Ajay Kumrani, learned Counsel appearing for the Respondent-Department, however supports the impugned Order and prays for dismissal of the appeal. 5. We have heard learned counsels for parties, considered their rival submissions and also perused the record of the case with utmost care and circumspection. 6. Admittedly....

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....opted justice oriented and liberal approach by condoning the delay. 8. In view of above and also for the reason shown by the assessee/appellant herein coupled with the fact that though the application of the appellant was supported by the affidavit, but the Revenue did not file any counter-affidavit controverting the reason assigned by the assessee and, as such, the delay of 161 days occurred i....