SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK
In the result, appeals of the assessee stand partly allowed for statistical purposes
ITA 3/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Jan 2025AY 2017-18
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)
270A, for the assessment year 2018-19, the appeal was not filed before the ld CIT(A) within the due date, therefore, there was delay of 434 days.
11. Similarly, in regard to penalty order u/s 271 DA, for the assessment years 2018-19 & 2019-20, the appeals were not filed before the ld CIT(A) within the due date
