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BHARGAV D. KARIA, D. N. RAY
Shilpaben Nileshbhai Gami – Appellant
Versus
Assistant Commissioner Of Income Tax Circle 2(1)(1),Surat – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Manish J. Shah for the appellant and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent-State.
2. This Tax Appeal is preferred under section 260A of the Income Tax Act,1961 (for short ‘the Act’] on the following substantial questions of law arising out of the order dated 29.12.2023 passed by the Income Tax Appellate Tribunal, ‘SMC’ Bench, Surat (for short ‘the Tribunal’] in ITA 372/SRT/ 23 for A.Y. 2007-08:
B. Whether on the facts and in the circumstances of the case, the Hon’ble ITAT erred in law and in the facts of the case, in not condoning the delay in filing appeal before it?
C. Whether on the facts and in the circumstances of the case, the order of the Hon’ble ITAT can be stated to be perverse?”
3. The appeal is admitted for consideration of the above substantial questions of law.
4. Hav
The right to appeal should not be compromised due to ineffective service of notice, and administrative errors must not preclude access to justice.
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