Proceedings u/s 144 r.w.s 153A of the Income Tax Act, 1961

Last updated: 23 September 2021
Quick Summary
This judgement concerns appeals filed by an assessee against orders from the CIT(A) - 12, Hyderabad. The appeals related to proceedings under Section 144 read with Section 153A of the Income Tax Act, 1961, for assessment years 2012-13 to 2018-19. The Income Tax Appellate Tribunal noted a one-day delay in filing the appeals before the ITAT and, citing case law, decided to condone the delay to ensure substantial justice. The Tribunal found that the CIT(A) had dismissed the assessee's appeals on a technicality, deeming the reason for delay insufficient.

Court :
ITAT Hyderabad

Brief :
All these appeals filed by the assessee are directed against CIT(A) - 12, Hyderabad’s separate orders, all dated, 25/02/2021 for AYs 2012-13 to 2018-19 involving proceedings u/s 144 r.w.s 153A of the Income Tax Act, 1961.

Citation :
ITA Nos. 237, 238, 239, 240, 241, 242 & 243/H/2021

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