2025 (2) TMI 1297

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....t :- Mr. Siddharth Dubey,  Advocate, along with Mr. Tridip Bhattacharya, Advocate. For Respondent :- Mr. Ajay Kumrani, Advocate. Judgment on Board 1. The present appeal preferred by the appellant/ assessee under Section 260A of the Income Tax Act, 1956 was admitted for hearing on 10.12.2024 by formulating the following substantial question of law:- "Whether the Income Tax Ap....

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....ee. 3. Mr. Siddharth Dubey, learned Counsel appearing for the appellant/assessee, submits that learned ITAT while passing the impugned Order has relied upon the decision of this Court rendered in the matter of Vidya  Shankar Jaiswal v. The Income-Tax Officer, Ward2, Ambikapur Tax Case No.86 of 2024, decided on 12.4.2024.  which has already been set-aside by the Supreme Court by Order ....

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....l ID which was given was not the email ID of the assessee, but it was of the erstwhile representative of the assessee and therefore the order could not be communicated and once the order has been communicated, the appeal was preferred. 7. The Supreme Court in the matter of Vidya Shankar Jaiswal (supra) while setting aside the order of this Court rejecting the appeal on the ground of delay, has ....