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
1. Because the learned CIT(A)-1, Agra has erred both on facts and in law in rejecting the prayer for condonation of delay in filing the appeal and thereby dismissing the
ITA 06 & 07/Agra/2016
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appeal of the assessee. The appeal be directed to be admitted.
2. Because the learned CIT(A)-1, Agra has erred both on facts
