Tribunal held that the Assessee having filed the appeal in Form No. 35 in the office of the ITO by mistake instead of filing the same before the CIT(A), and the CIT(A) having dismissed the belated appeal filed by the assessee without making any enquiry, the delay in filing the appeal before the CIT(A) is condoned subject to assessee depositing Rs. 5,000 to Prime Minister National Relief Fund within thirty days. CIT(A) is directed to decide the appeal on its merits in accordance with law. (AY. 2014-15)
Krishna Gopal Raneja v. ITO (2024) 232 TTJ 1 ((UO) (Jodhpur) (Trib)
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Appeal filed before wrong forum-Delay of 657 days in filing an appeal-Form No 35 was filed before the AO instead of CIT(A)-Delay is condoned-Assessee is directed to deposit Rs. 5,000 to Prime Minister National Relief Fund within thirty days-CIT(A) is directed to decide the appeal on merits. [S. 249(3),250,253(3), 254(1)]
Leave a Reply