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
condonation of delay in filing the appeal and thereby dismissing the
ITA 06 & 07/Agra/2016
2
appeal of the assessee. The appeal be directed to be admitted.
2. Because the learned CIT(A)-1, Agra has erred both on facts and in law in not appreciating the reason that the delay in filing the appeal by 5 months was not attributable
