DIGAMBER JAIN SWADHYAY MANDIR TRUST,BHAVNAGAR vs. THE DY.CIT, CIRCLE-1 (EXEMP.), AHMEDABAD
In the result, the appeal filed by the Assessee is allowed for statistical purpose
ITA 476/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad18 Oct 2024AY 2016-17
Bench: Ld. Nfac. Assessee Was Of The Wrong Impression, Separate Appeal Is Not Required To Be Filed Against The Appellate Order Passed Against Rectification Order, But The Same Was Clarified By The Chartered Accountant. It Is Thereafter The Assessee Filed The Above Appeal With A Delay Of 82 Days Which Is Neither Wilful Nor Wanton & Therefore Requested To Condone The Delay.
Section 115BSection 143(3)Section 154Section 154(6)Section 292B
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “B” BENCH
Before: Smt. Annapurna Gupta, Accountant Member
And Shri T.R. Senthil Kumar