Appeal dismissed by CIT(A) as time barred unjustified as appeal in physical form filed in time: ITAT Jaipur

Sarthak Contracts Pvt. Ltd. Vs ACIT (ITAT Jaipur) ITAT Jaipur held that dismissal of appeal by CIT(A) holding it to be barred by limitation unjustified as CIT(A) failed to consider that appeal was filed in physical form and filing of appeal is not delayed. Facts- The present appeal has been filed by the assessee is directed against order of CIT(A) for the assessment year 2014-15 mainly contesting that CIT(A) has erred in confirming disallowance under section 14A r.w. Rule 8d and that CIT(A) has wrongly dismissed the appeal holding it to be barred by limitation by not considering the fact that ...