MAA SHARDA COLD STORAGE,KAUSHAMBI vs. ITO WARD- 2(5), ALLAHABAD
In the result, the appeal of the assessee bearing ITA No
ITA 4/ALLD/2024[2017-18]Status: DisposedITAT Allahabad22 Nov 2024AY 2017-18
Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.04/Alld/2024 Assessment Year: 2017-18
Section 143(2)Section 143(3)Section 234BSection 250Section 69A
condone the delay of 32 days and admit the appeal to be heard on merits.
3. The grounds of appeal preferred by the assessee in Form 36 are as follows:
1. BECAUSE the National Faceless Appeal Centre (NFAC) has erred in law and on facts in dismissing the appeal without affording adequate and effective opportunity of being heard.
2. BECAUSE