SHRI DUDHGANGA VEDGANGA SAHAKARI SAKHAR KARKHANA LTD BIDRI ,KOLHAPUR vs. ACIT CIR-1, KOLHAPUR
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE
PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2015-16 on 31.12.2025, emanating from the Penalty Order u/s 271(1)(c) of the Act, dated 27.09.2024. 2. There was a delay of 06 days in filing of the appeal before this Tribunal. The assessee filed an affidavit explaining the reasons for delay.
We have perused the affidavit and convinced that there was sufficient cause for delay. Substantial justice is more important than procedural delay. No assessee is going to gain by filing the appeal belatedly.
Accordingly, delay condoned.
The order continues below.
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