Case Number: ITA 5482/DEL/2019
Appellant: Rishikesh Sharma
Respondent: ACIT, Circle-59(1), New Delhi
Assessment Year: 2009-10
Result: Final Tribunal Order
Case Filed on: 2019-06-21
Date of Order: 2022-08-31
Pronounced on: 2022-08-31
This case involves an appeal by Rishikesh Sharma against the order dated April 15, 2019, of the CIT(A)-34, New Delhi, for the assessment year 2009-10. The key issues in the appeal include the challenge to the condonation of delay in filing the appeal.
The appellant contested the CIT(A)’s decision not to allow the condonation of delay in filing the appeal. The grounds of the appeal suggest that the delay was outside the control of the appellant, caused by the misplacement of files during renovation activities at the counsel’s office.
The tribunal noted the absence of the appellant and his representatives during the hearing but proceeded to adjudicate based on the records available. The tribunal found that there was sufficient cause shown for the delay and that the appellant should not be penalized for his counsel’s oversight. Consequently, the delay was condoned, and the case was remanded back to the CIT(A) for a decision on the merits of the original grounds of appeal.
Presiding Members: Shri C.M. Garg, Judicial Member and Shri Pradip Kumar Kedia, Accountant Member
Rishikesh Sharma vs. ACIT Circle-59(1), New Delhi for Assessment Year 2009-10
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform