BRIHANS LABORATORIES P LTD,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RANGE -3, PUNE

These seven appeals by the assessee against the common order dated 31-03-2021 passed by the Principal Commissioner of Income Tax-3, Pune for assessment years 2010-11 to 2016-17, respectively.

We find that these seven appeals were filed with a delay of 14 days. Upon hearing both the parties, we find that the CIT(A) passed order on 31- 03-2021 and the delay of 14 days is saved by the decision of Hon’ble Supreme Court passed during National Lockdown imposed on account of pandemic Covid-19. Therefore, the delay of 14 days are condoned.

At the outset, we note that these appeals are filed against the orders passed by the Principal Commissioner of Income Tax exercising jurisdiction u/s. 263 of the Act. The ld. AR submits that the AO passed consequential orders in pursuance of such directions and no addition made in the hands of the assessee and prayed to dismiss the same as withdrawn. Therefore, all the appeals filed by the assessee become infructuous and are dismissed as such.

In the result, all the appeals filed by the assessee are dismissed.