M/S PERFECT STONE LIMITED,CHENNAI vs. ITO NFAC, DELHI
In the result, the appeal filed by the assessee is allowed
ITA 785/CHNY/2022[2016-17]Status: DisposedITAT Chennai28 Oct 2022AY 2016-17
Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.785/Chny/2022 िनधा"रण वष"/Assessment Year: 2016-17 M/S. Perfect Stone Limited, Vs. The Assistant Commissioner Of New No. 7, Lvr Centre, Seshadri Income Tax, National Faceless Road, Alwarpet, Chennai 600 006. Assessment Centre, New Delhi. [Pan:Aaacp1931G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.10.2022 घोषणा की तारीख /Date Of Pronouncement : 28.10.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi, Dated 30.08.2022 Relevant To The Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessment Order For The Assessment Year 2016-17 Was Passed Under Section 143(43) Of The Income Tax Act, 1961 [“Act” In Short] On 23.12.2018. Since The Audit
For Appellant: Shri G. Tarun, Advocate for Shri S. Sridhar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(43)Section 271BSection 274Section 44A
section 271B of the Act.
3. On being aggrieved, the assessee is in appeal before the Tribunal.
The ld. Counsel for the assessee has submitted that there was delay of 51 days in filing the tax audit report and the assessee has filed a petition for condonation
