INCOME TAX OFFICER,WARD-1, MANDI GOBINDGARH, HQ SIRHIND vs. PARTAP INDUSTRIES LIMITED, RAJPURA
In the result the appeal of the Revenue is dismissed
ITA 464/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh08 Jul 2024AY 2018-19
Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 464/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Partap Industries Limited, बनाम Rajpura Ward-1, New Libra Kothi, Mandi Gobindgarh Railway Road, Sirhind Hq. Sirhind, 140406 "थायी लेखा सं./Pan No: Aabcp0384Q अपीलाथ"/ Appellant ""यथ"/ Repsondent
For Appellant: Shri Raman Gupta, CAFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43BSection 5
2 SCC 107 where the Hon’ble Supreme Court pointed out various principles while considering the expression
“Sufficient Cause”. Some of the relevant principles would be that ordinarily a litigant does not stand to benefit by lodging an appeal laid; refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and 3 cause
