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TMI Blog2025 (4) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... o, 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 preferred by the appellant by holding that sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 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 while filing the appeal before the ITAT, has been explai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, there is a delay of 161 days in filing the appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in filing the appeal remained uncontroverted and also for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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