SAMADHIYA INFRATECH PRIVATE LIMITED,NEW DELHI vs. ITO, WARD 22(1), DELHI
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
These assessee’s twin appeals ITA Nos.4983 & 4984 for assessment years 2020-21 & 2021-22 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-2, Surat’s orders, both dated 05.03.2024, having DINs and orders no. ITBA/APL/S/250/2023-24/1062042346(1) & 1062043613(1), involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. Heard both the parties. Case file perused.
ITA Nos.4983 & 4984/Del/2026
Delay of 700 days in filing both the assessee’s instant appeals are condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
Suffice to say
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.