M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, the Appeal is allowed and the order, dated 26

Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-

1. Whether on the facts and circumstances of the case, the Hon’ble Tribunal was right in law in dismissing the appeal on technical ground by not condoning the delay, which was due to genuine causes beyond the control of the appellant? 2. Whether on the facts and circumstances of the case, the Hon’ble Tribunal was right

SANTOSH KUMAR GUPTA vs. INCOME TAX OFFICER

The appeal is dismissed