M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX
In the result, the Appeal is allowed and the order, dated 26
ITTA/157/2019HC Andhra Pradesh17 Oct 2019
Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-
Section 142(1)Section 143(2)Section 260A
natural justice and the law laid down by the Supreme
Court of India. The Tribunal failed to appreciate the circumstances which
resulted in the delay in filing the appeal and hence, failed to condone the
delay in filing the appeal. The Tribunal failed to appreciate the merits of the
case and the Tribunal has not given an opportunity of being
