ASHA DIDWANIA,BHADRAK vs. THE INCOME TAX OFFICER, BHADRAK WARD, BHADRAK, BHADRAK
In the result, appeal of the assessee is allowed
ITA 292/CTK/2025[2013-14]Status: DisposedITAT Cuttack22 Sept 2025AY 2013-14
Section 271(1)(c)Section 271ASection 271BSection 275(1)(c)
delay of 372 days in filing the appeal\nby the assessee is condoned and the appeal of the assessee is admitted\nfor hearing.\n3.\nIt was submitted by the Id.AR that the
assessment year under\nconsideration is A.Y.2013-2014. It was the submission that the issue is\nnow squarely covered by the decision of the coordinate bench of the\nTribunal