Search: condonation of delay

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Section 271B2 Section 273B2

M/S. MAHESHWARI BUILDERS,ADYAR vs. THE INCOME TAX OFFICER, NON CORPORATE WARD-15(3), CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 60/CHNY/2021[2014-15]Status: DisposedITAT Chennai27 May 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Girish Agrawal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Chinthapalli Mehar Chand, JCIT

Section 143(3)Section 253(2)Section 271BSection 273BSection 44ASection 5

condoning the delay of 83 days. Ld. Sr. DR strongly opposed the contentions made by the ld Counsel and submitted that the penalty has been rightfully imposed by the Assessing Officer and confirmed by the Ld. CIT(A). 8. We have heard the rival contentions, perused the material on record and gone through the written submissions made