Muniyappa Prashanth Kumar,Bengaluru vs Income Tax Officer, Ward-4(3)(3)
Parties Involved
Muniyappa Prashanth Kumar
Income Tax Officer, Ward-4(3)(3)
AI Summary
The court order condones a delay of 202 days in the filing of an appeal by Muniyappa Prashanth Kumar against the Income Tax Officer, allowing the case to be heard on its merits despite the late submission. The Tribunal found sufficient cause for the delay, as the appellant was unaware of the prior order due to lack of communication from the tax authorities.
Order Text
Muniyappa Prashanth Kumar,Bengaluru vs Income Tax Officer, Ward-4(3)(3), ... on 20 January, 2026 ITA No.1627/Bang/2025 Muniyappa Prashanth Kumar, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL "B'' BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1627/Bang/2025 Assessment Year: 2018-19 Muniyappa Prashanth Kumar No.105, Ground floor, Royal Meenakshi Mall Shop Name Bannerghatta Road ITO Hulimal Ward 4(3)(3) Vs. Meenakshi Temple B G. Road Bengaluru Bengaluru 560 076 Karnataka PAN NO : BXFPP1360R APPELLANT RESPONDENT Appellant by : Sri Vignesh, A.R. Respondent by : Sri Subramanian, D.R. Date of Hearing : 13.01.2026 Date of Pronouncement : .01.2026 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: This Appeal at the instance of the assessee is directed against the order of ld. CIT(A)/NFAC, Delhi dated 17.10.2024 vide DIN and Order No: ITBA/NFAC/S/250/2024-25/1069747783(1) passed u/s. 250 of the income Tax Act, 1961 (in short "the Act") for the AY 2018- 19. 2. The assessee has raised the following Grounds of appeal: - ITA No.1627/Bang/2025 Muniyappa Prashanth Kumar, Bengaluru Page 2 of 11 3. At the outset, there is a delay of 202 days in filing this appeal before this Tribunal. The ld. A.R. of the assessee drew our attention to an application dated 08/01/2026 stating therein the cause for the delay, which is reproduced below for ease of reference and convenience: ITA No.1627/Bang/2025 Muniyappa Prashanth Kumar, Bengaluru Pa...
