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2 results for “condonation of delay”+ Section 149clear

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Key Topics

Section 234C7Section 143(1)4Section 115J2Section 234B2Section 2072Section 194C2Condonation of Delay2

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

Section 115JSection 143(1)Section 207Section 234BSection 234C

149 Taxman 228 (All.) in which matter too while dealing with the similar situation the Hon'ble High Court held that where the delay in filing the appeal before the Commissioner of Income-tax (Appeals) was caused due to the pendency of the application under section 154 of the Act the delay is condonable

ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 6/AGR/2016[2011-12]Status: DisposedITAT Agra26 Sept 2017AY 2011-12

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena

Section 194CSection 194HSection 271

149 (Chennai) (TM) also supports the same view. Hon'ble ITAT, Delhi Bench A, in the case of DCIT Vs Brijwasi Impex Pvt Ltd, ITA No. 361/Del/2011 dated 30.09.2014 also confirms the view that advise of the counsel cannot be a deciding factor for treating the same as reasonable cause for allowing condonation of delay in filing appeal