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
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
