ENERGY MANAGEMENT CENTRE,THIRUVANANTHAPURAM vs. INCOME TAX OFFICER, THIRUVANATHAPURAM

The appeal of the assessee is allowed for statistical purposes, with directions as above

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 143(1) of the Income-tax Act, 1961 (“the Act”) for the Assessment Year 2018–19. 2. At the outset, it is noted that there is a delay of 32 days in filing the present appeal before the Tribunal. The assessee has filed a condonation petition explaining the reasons or such delay. After considering the submissions and materials

M/S.CALICUT CITY SERVICE CO-OP BANK LTD,CALICUT vs. THE ACIT, CALICUT

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

condone the delay in filing this appeal and proceed to dispose of this appeal on merits. 2 ITA No.730Coch/2019. M/s.Calicut City SCB Limited. 3. The solitary issue argued is whether the PCIT was justified in setting aside the assessment order, wherein the assessee’s claim of deduction u/s 80P of the I.T.Act was granted. 4. The brief facts

M/S HIGH RANGE FOODS PRIVATE LTD,KOCHI vs. ITO CORPORATE WARD 1(3), KOCHI

In the result, the assessee’s appeal is partly allowed

Bench: Shri Sanjay Arora & Shri Manomohan Dashigh Range Foods Pvt. Ltd. The Income Tax Officer 28/3030, Cheruparambath Road Corporate Ward – 1(3) Vs. Kadavanthra, Kochi 682020 Kochi [Pan:Aaach6076L] (Appellant) (Respondent) Assessee By: Shri P.M. Veeramani, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 11.09.2023 Date Of Pronouncement: 11.12.2023 O R D E R Per Sanjay Arora, Am This Appeal By The Assessee Is Directed Against The Order Dated 28.06.2022 By The Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)], Disallowing The Assessee’S Appeal Contesting It’S Assessment Under Section 143(3) Of The Income Tax Act, 1961 (‘The Act’) Dated 27.12.2017 For Assessment Year (Ay) 2015-16. 2. The Appeal, Filed On 09.01.2023, Is Delayed By 135 Days. The Condonation Petition Accompanying The Appeal, Which Is Supported By A Sworn Affidavit Dated 29.12.2022 By Shri Simon John, The Director & Principal Officer Of The Assessee- Company, Explains The Delay In Terms Of Non-Conveyance Of The Impugned Order Inasmuch As It’S Uploading On The Itba Was Not Accompanied By A Simultaneous Uploading On The Mobile Application As Well As A Real Time Alert Through Sms, As Required By Clause 11 Of The National Faceless Appeal Scheme (Nfas), So That The Order Cannot Be Regarded As Served On 28.6.2022, The Date Of The Impugned Order And

section 143(3) of the Income Tax Act, 1961 (‘the Act’) dated 27.12.2017 for Assessment Year (AY) 2015-16. 2. The appeal, filed on 09.01.2023, is delayed by 135 days. The condonation petition accompanying the appeal, which is supported by a sworn affidavit dated 29.12.2022 by Shri Simon John, the Director and Principal Officer of the assessee- company, explains