ALZARAFA TRAVEL & MANPOWER CONSULTANTS (P) LTD,ERNAKULAM vs. ACIT, CENTRAL CIRCLE-2, , KOCHI

Accordingly, Additional\nGround No. 1.1 raised by the Assessee vide Letter dated 15/08/2025\nis allowed

delay in filing the appeal\nbefore the Commission of Income Tax (Appeals) was condoned and\nissues raised in appeal were remitted back to the file of the\nCommission of Income Tax (Appeals) for adjudication on merits after\ncalling for a remand report from the Assessing Officer.\n4.\nIn pursuance of the above directions issued by the Tribunal, the\nCommission

ANAKKARA FOOD PROCESSING AND EXPORTS PRIVATE LIMITED,EDAPPAL vs. ACIT, TIRUR

In the result, appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

132 days. The delay is stated to have occurred due to the fact that the appellant company was inoperative since 2018 with huge accumulated losses. There was no full time accountant or staff to looks after the statutory matters. Further, the Managing Director of the appellant company was under treatment for L.B.A (Kadeegraham) from 25.11.2023 to 25.02.2024. An affidavit

ANAKKARA FOOD PROCESSING AND EXPORTS PRIVATE LIMITED,ANAKKARA vs. ACIT, TIRUR

In the result, appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

132 days. The delay is stated to have occurred due to the fact that the appellant company was inoperative since 2018 with huge accumulated losses. There was no full time accountant or staff to looks after the statutory matters. Further, the Managing Director of the appellant company was under treatment for L.B.A (Kadeegraham) from 25.11.2023 to 25.02.2024. An affidavit