DIY FURNITURES PRIVATE LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(2), AHMEDABAD
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण,अहमदाबाद यायपीठ
अहमदाबाद यायपीठ
अहमदाबाद यायपीठ
अहमदाबाद यायपीठ ‘C’ अहमदाबाद।
अहमदाबाद।
अहमदाबाद।
अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, AHMEDABAD
]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER
AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER
ITA No.980 and 981/Ahd/2025
Asstt.Year : 2017-18
DIY Furnitures P. Ltd.
B/2, Suraj Kala, Raj Colony
Nr.Naranpura Railway
Crossing, Naranpura
Ahmedabad 380 013. PAN : AAECT 4996 R
Vs.
The DCIT, Cir.1(1)(2)
Anandnagar.
Ahmedabad.
(Applicant)
(Responent)
Assessee by :
Shri Mehul K. Patel, AR
Revenue by :
Shree Veerbadram Vislavath, Sr.DR
सुनवाई क तारीख/Date of Hearing : 16/10/2025
घोषणा क तारीख /Date of Pronouncement: 17/10/2025
आदेश
आदेश
आदेश
आदेश/O R D E R
PER MAKARAND V.MAHADEOKAR, AM:
Both these appeals by the assessee are directed against separate orders of the Commissioner of Income Tax (Appeals), National Faceless
Appeal Centre (NFAC), Delhi / Addl. CIT (A)-4, Kolkata, from the office of Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT(A)”] , passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] for Assessment Year 2017–18 arising out of assessment order passed by the Assistant Commissioner of Income Tax, Circle 1(1)(2),
Ahmedabad under section 143(3) of the and the order passed by the Income
Tax Officer, TDS, Ward -1, Ahmedabad [hereinafter referred to as “Assessing
Officer or AO”] under section 201(1)/201(1A) of the Act. Since common facts and issues arise, both appeals were heard together and are disposed of by this consolidated order for the sake of convenience and brevity.
ITA No.980 and 981/Ahd/2025
Condonation of Delay:
1 At the outset, it is noted that there is a delay of 517 days in filing the appeal against the order passed under section 143(3), and a delay of 61 days in filing the appeal against the order passed under sections 201(1)/201(1A). The assessee has filed a duly sworn affidavit dated 29.04.2025 explaining the reasons for delay, which has been placed on record.
1 As per the affidavit of Shri Anant Sureshchandra Maloo, Director of the assessee-company, the assessee had been incurring continuous losses, and its business was completely closed after A.Y. 2018–19. The last balance sheet was filed before the