SAHOO DISTRIBNUTORS (P) LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK
In the result, appeals of the assessee stand partly allowed for statistical purposes
ITA 1/CTK/2025[2019-20]Status: DisposedITAT Cuttack22 Jan 2025AY 2019-20
Bench: Before Shri George Mathanmember & Manish Agarwal
For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)
1)(d) of the Act that the appeals were not filed before the ld
CIT(A) within the due date, therefore, there was delay of 430 days, 433
days and 433 days for the assessment years 2017-18, 2018-19 & 2019-20. 10. Similarly, in regard to penalty order u/s 270A, for the assessment year 2018-19, the appeal