M/S RAMSONS INDUSTRIES LIMITED ,NAGPUR vs. PRINCIPAL CIT (CENTRAL ) , NAGPUR

This appeal by the assessee against the order dated 17-05-2018 passed by the Pr. Commissioner of Income Tax (Central), Nagpur for assessment year 2015-16.

We find that this appeal was filed with a delay of 09 days. Upon hearing both the parties, we find that the reasons stated by the assessee are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay of 09 days is condoned.

At the outset, we note that Shri Mukesh Agrawal, the ld. AR submits that the present appeal was passed by the Pr. Commissioner of Income Tax (Central), Nagpur on 17-05-2018 u/s. 263 of the Act in pursuance of which the AO passed giving effect order, wherein, no additions were made. The assessee is not aggrieved by the order of AO as the issue raised in this appeal becomes infructuous in view of no addition made in the giving effect order, but however, he prayed to give liberty to the assessee for restoration of this appeal. We find no order passed by the AO in giving effect proceedings were placed on record before us. Therefore, considering the submissions of ld. AR, we deem it proper to dismiss the present appeal as not pressed with a liberty to file appropriate application for restoration. Thus, the appeal of assessee is dismissed as not pressed.

In the result, the appeal of assessee is dismissed.