2024 (8) TMI 1628

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....f Addl./JCIT(A)-2, Vadodara dated 24.04.2024 for the assessment year 2018-19. 2. Briefly, the facts of the case are that the appellant is an individual deriving income under the head "Salaries". The Return of Income for the A.Y. 2018-19 was filed on 18.07.2018 declaring total income of Rs.4,65,085/-. The said return of income was processed by CPC, Bengaluru u/s.143(1) vide intimation dated 06.03.....

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....Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 5. When the appeal was called on, none appeared on behalf of the appellant despite due service of notice of hearing. I therefore proceed to dispose of the appeal on merits after hearing the ld. Departmental Representative. 6. The ld. Sr.DR submits that the Addl./JCIT(A) had refused to condone the delay in the ....

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....rounds of appeal No.2 contended that for computing the period of limitation, the delay upto 29-05-2022 merits to be considered by virtue of Hon'ble Supreme Court judgment in the case of Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08.03.2021 and 10.01.2022 and 421 ITR 314. Even excluding th....