KRISHI UTPADAN MANDI SAMITI BADAUN,BADAUN vs. ITO-2(3) BADAYUN-1, BADAUN
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Income Tax Appellate Tribunal, DELHI BENCH “F”, DELHI
Before: SH. RAMIT KOCHAR & SH. SUDHIR KUMAR
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the assessee is directed against the orders of the Commissioner of Income Tax Appeal Add/JCIT(A)-1 Visakhapatnam [hereinafter referred to as “Ld.CIT(A)”] vide order dated 23-01-2026 arising out the intimation order passed by the CPC under section 154 of the Income Tax Act, 1961 (in short “the Act” Act, dated 28-06-2023. 2. The appeal is time barred by 4 days. In the condonation application has stated that the delay has occurred due to 1 Krishi Utpadan Mandi Samiti Badaun vs. ITO-2(3) BadayUN A.Y. 2019-2020
unavoidable circumstances being due to administrative reasons. The assessee has shown the sufficient c
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