M/S S C PATTEPUR AND COMPANY,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(5), BELGAVI

ITA 23/PAN/2019Status: DisposedITAT Panaji10 November 2022AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the condonation petition was vague and lacked specific details regarding the Chartered Accountant and the date of approach. Therefore, sufficient cause for the delay was not substantiated.

What were the facts?

The assessees filed appeals with a delay of 93 days. The delay was attributed to the Chartered Accountant's preoccupation with other work.

What were the issues?

Whether the delay in filing the appeals was sufficiently explained to warrant condonation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI – VIRTUAL COURT

Before: SHRI INTURI RAMA RAO

For Appellant: Shri S. B. Godadi

For Respondent: Shri Chakrapani V. S

Hearing: 09.11.2022Pronounced: 10.11.2022

Heard together (2 matters)

ITA No.23/PAN/2019

ITA No.24/PAN/2019

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the different assessee directed against the separate orders of ld. Commissioner of Income Tax (Appeals), Belagavi [‘the CIT(A)’] dated 01.08.2018 for the assessment year 2013-14 respectively.

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