SHIVA PRESERVATION PRIVATE LIMITED,ETAWAH vs. ITO, WARD 2(2)(5), ETAWAH
In the result, the appeal of the Assessee is allowed
ITA 318/AGR/2025[2014-15]Status: DisposedITAT Agra28 Nov 2025AY 2014-15
Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Preservation Pvt. Ltd, Vs. Ito, Kaist, Jawantnagar, Etawah, Ward-2(2)(5), Uttar Pradesh -206245 Etawah (Appellant) (Respondent) Pan: Aaecs3418D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement /11/2025
For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115JSection 143(3)Section 271(1)Section 274Section 68
u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 31.12.2016 by the Assessing Officer, Income Tax Officer, Ward-2(2)(5),
Etawah (hereinafter referred to as „ld. AO‟).
2. At the outset, I find that there is a delay in filing of appeal by the Assessee before this Tribunal by 975 days. Considering
