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Case Law Details

Case Name : Bhupendrabhai Punjabhai Patel Vs ACIT (ITAT Ahmedabad)
Related Assessment Year : 2016-17
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Bhupendrabhai Punjabhai Patel Vs ACIT (ITAT Ahmedabad)

In the case of Bhupendrabhai Punjabhai Patel vs. ACIT, the ITAT Ahmedabad addressed an appeal challenging the CIT(A)’s decision from October 6, 2023, which had rejected the appellant’s claim for a Section 54F deduction of Rs. 75,80,923. The appeal was delayed by 125 days due to the appellant’s difficulty with technology and missed notifications. The appellant argued that the CIT(A) had dismissed the appeal without considering the merits, solely based on non-compliance. The ITAT noted that the CIT(A) failed to

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