INCOME TAX OFFICER-9(2)1, MUMBAI, MUMBAI vs. BLINDING EDGE FILM PVT LTD , MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH
MUMBAI
BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER
Income
Tax
Officer-
9(2)(1), Mumbai
Vs. Blinding Edge Film Pvt.
Ltd.,
702, Cosmos Plaza
CTS No.824 & 834
Opp. Indian Oil Society
J.P.Road, Andheri (W)
Mumbai – 400 053
PAN/GIR No.AAHCB3815E
(Appellant)
..
(Respondent)
Assessee by None
Revenue by Shri Satyaprakash R Singh,
CIT DR
Date of Hearing
07/08/2025
Date of Pronouncement
07/08/2025
आदेश / O R D E R
PER AMIT SHUKLA (J.M):
The aforesaid appeal has been filed by the Revenue against order dated 13/02/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s.143(3) for the A.Y.2018-19. 2. The Revenue has challenged the deletion of addition of Rs.15,30,14,877/- u/s.68. From the records it is seen that several notices were sent to the respondent-assessee to this Blinding Edge Film Pvt. Ltd.
2
office and also through the office of ld. CIT-DR however, notices could not be served despite several attempts.
Another fact which has been noted that the appeal filed by the Revenue is delayed by 246 days. In the condonation of delay following reasons have been given:-
The