Pradeep Kumar Khandelwal Vs ITO (Chhattisgarh High Court)
The appellant/assessee filed an appeal under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal (ITAT), which had dismissed the assessee’s appeal as barred by limitation due to a delay of 309 days in filing the appeal. The appeal was admitted by the High Court on 10.12.2024 on the substantial question of law of whether the ITAT was justified in holding that no sufficient cause had been shown for the 309-day delay by recording a finding alleged to be perverse to the record.
The assessee had earlier challenged the Assessing Officer’s order dated 21.12.2018 before the Commissioner of Income Tax (Appeals) [CIT(A)]. The CIT(A) dismissed the appeal by order dated 09.02.2023. The assessee thereafter preferred an appeal before the ITAT, which dismissed it by order dated 28.05.2024 solely on the ground of limitation.
Before the High Court, the assessee submitted that the ITAT had relied upon the decision of the Chhattisgarh High Court in Vidya Shenker Jaiswal v. The Income-Tax Officer, Ward-2, Ambikapur, which had subsequently been set aside by the Supreme Court by order dated 31.01.2025. The assessee also relied upon the High Court’s decision in Navodit Samaj Sevi Sanstha Vs. ITO. The Revenue supported the ITAT’s order and sought dismissal of the appeal.
