EASTERN FOOD INDUSTRIES PVT. LTD.,PATNA vs. ITO, WARD- 2 (1), PATNA

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ITA 270/PAT/2024Status: DisposedITAT Patna13 June 2025AY 2012-133 pages

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Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Before: SHRI DUVVURU RL REDDY, VP & SHRI SANJAY AWASTHI, AM

For Appellant: Shri D.V. Pathy, AR
For Respondent: Shri Ashwani Kr. Singal, DR
Hearing: 20.05.2025Pronounced: 13.06.2025

Per Duvvuru RL Reddy, VP:

These are appeals preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)-1, patna (hereinafter referred to as the “Ld. CIT(A)”] dated 10.05.2018 & 22.08.2017 for the AY 2012-13 & 2013-14.

2.

It appears from the report of the registry that the appeal has been filed after a delay of 1810 days in A.Y. 2012-13 and 2286 days in A.Y. 2013- 14 for these the assessee has filed condonation petitions. Condonation petition for A.Y. 2012-13 read as under: -

“1. That this is an application for condonation of delay in the filing of the present appeal.

5.

Hence, we are dismissing the appeal as withdrawn with a liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.

6.

In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 13.06.2025.

Sd/- Sd/- (SANJAY AWASTHI) (DUVVURU RL REDDY) (ACCOUNTANT MEMBER) (VICE PRESIDENT) Kolkata, Dated: 13.06.2025 Prakash Kumar Mishra, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, PATNA