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2 results for “condonation of delay”+ Section 55Aclear

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Section 542Limitation/Time-bar2

M/S PURE DRINK LTD.,,NEW DELHI vs. ACIT,CIRCLE, PATIALA

ITA 254/CHANDI/2020[2008-09]Status: DisposedITAT Chandigarh21 Apr 2022AY 2008-09

Bench: Hon'Ble Chandigarh Itat Was 27Th March 2020. (Ii) It Is Submitted That Management Of Appellant Company Is Based Is Delhi. Owing To Covid-19 Pandemic Nationwide Lock Down Was Enforced By The Government From 22Nd March 2020 & Therefore The Appellant Was Unable To Physically File The Appeal Documents Before Hon'Ble Itat.

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT DR
Section 147

condone the delay and the appeal is admitted. 4. Following grounds has been raised in this appeal: 1. That on facts and in law order passed by CIT(A)dated 09thSeptember 2019(to the extent it is prejudicial to the interest of appellant)is bad in law and void ab initio. 2. That on facts

SHRI PARDEEP KUMAR JAIN,ZIRAKPUR vs. ITO, W-2(3), CHANDIGARH

In the result, the appeal of the assessee stands partly allowed

ITA 190/CHANDI/2019[2010-11]Status: Disposed
ITAT Chandigarh
26 Dec 2019
AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 190/Chd/2019 "नधा"रणवष" / Assessment Year : 2012-13 Shri Pradeep Kumar Jain, The Ito, Ward 2(3), बनाम Chandigarh Flat No.222, Orbit Apartments, 6Th Floor, Zirakpur "थायीलेखासं./Pan No: Advpj6719P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Manjit Singh, CIT DR
Section 271Section 54

condoned and we proceed to decide the appeal on merits. 4. The assessee in this appeal has taken following grounds of appeal:- 1. That on the facts, circumstances and legal position of the case, the Worthy CIT(A) in Appeal No. 109/14-15 has erred in passing that order in contravention of the provisions of S. 250(6) of the Income