PRISM INDUSTRIES LIMITED,,BARODA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, BARODA
In the result, both appeals of the assessee are allowed
ITA 1236/AHD/2016[2003-04]Status: DisposedITAT Ahmedabad09 Apr 2018AY 2003-04
Bench: Shri Pramod Kumar & Shri Rajpal Yadavआयकर अपील सं./ Ita Nos. 1235 & 1236/Ahd/2016 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2003-04 वष" Prism Industries Limited, Asst. Commissioner Of Tb-5, Vrundavan Estate, Vs Income-Tax, Pashabhai Park, Race Course Circle-4, Circle, Baroda Baroda Pan : Aabcp 7162 Q Assessee By : Shri Mj Shah, Ar Revenue By : Shri Saurabh Singh, Sr Dr Date Of Hearing : 15/03/2018 Date Of Pronouncement In Court : 10/04/2018 आदेश आदेश/O R D E R आदेश आदेश
For Appellant: Shri MJ Shah, ARFor Respondent: Shri Saurabh Singh, Sr DR
Section 143(3)Section 249(3)Section 271(1)(c)
5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression
"sufficient cause" employed in the section has also been used identically in sub-section
