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