Powers of ld. Commissioner as per the expression “sufficient cause” employed u/s 249(3) of the Income Tax Act

Last updated: 24 December 2021

Save Share

Quick Summary

The Income Tax Appellate Tribunal allowed an assessee's appeal, finding that the Commissioner (Appeals) should have condoned a two-month delay in filing the appeal. The Tribunal stated that the reasons provided by the assessee constituted 'sufficient cause' under Section 249(3) of the Income Tax Act, empowering the Commissioner to allow the delay and consider the appeal on its merits. The initial appeal was dismissed by the Commissioner (Appeals) without appreciating these reasons.

Court :
ITAT Ahmedabad

Brief :
Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-5, Ahmedabad dated 25.02.2019 passed for the Asstt.Year 2015-16.

Citation :
ITA No.692/Ahd/2019

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

Attached File : 1442821_4701_1638424861_692_19_arpy_was_vc_dharmeshkumar_trivedi.pdf

downloaded 365 times

314 Views Comment Share Income Tax Report

Judgement posted by

Poojitha Raam Vinay

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

View Judgements

Comments