In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit
Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am
221 to 240/Coch/2021 (Assessment Years: 2013-14 to 2015-16) M/s. Jipsi Tools Engineering The Income Tax Officer Solutions Pvt. Ltd. Ward TDS Vs. Door No. 6/100029, 5th Floor Kannur City Mall, Kozhikode 673001 PAN – AACCJ9025F Appellant Respondent Appellant by: Shri Akhil, Advocate Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 16.03.2022 Date of Pronouncement