FOUNDATION ONE INFRASTRUCTURES PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.