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2 results for “condonation of delay”+ Section 145(3)clear

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Key Topics

Section 2502Section 143(3)2Section 143(2)2Condonation of Delay2

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

ROHIT,FAIZABAD vs. INCOME TAX OFFICER, AMBEDKAR NAGAR, AMBEDKAR NAGAR

In the result, the appeal of the assessee bearing ITA No

ITA 102/ALLD/2024[2012-13]Status: DisposedITAT Allahabad14 Nov 2024AY 2012-13

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.102/Alld/2024 Assessment Year: 2012-13

Section 144Section 250

delay may please be condoned and the appeal may be admitted to be heard on merits. 2.4 Considering the condonation application, and the contents of the affidavit we find that the assessee has stated sufficient cause for filing the appeal belated by 692 days and we find that in absence of any willful or intentional neglect on the part