SATYA NARAYANA PRUSTY,RAJ RANAPUR vs. ITO KHURDA WARD, KHURDA

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.311/Ctk/2023 (ननधाारण वषा / Assessment Year :2017-2018) Satyanarayan Prusty, Vs Ito, Khurda C/O- Raj Ranapur, Nayagarh Pan No. :Adwpp 5099 F (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Dulal Narayan Jethi & Shri Natabar Panda, Advocates राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 02/01/2024 घोषणा की तारीख/Date Of Pronouncement : 02/01/2024 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 24.11.2022, Passed In Din & Order No.Itba/Nfac/S/250/2022- 23/1047613346(1) For The Assessment Year 2017-2018. 2. It Was The Submission Of The Ld. Ar That The Appeal Filed By The Assessee Is Delayed By 260 Days For Which The Assessee Has Filed Necessary Condonation Petition Along With Affidavit. The Ld. Ar Submitted That The Delay Was On Account Of Non-Submission Of The Original Hard Copy Of The Orders. It Was The Submission That As There Was Confusion In Regard To Filing Of The Appeal Electronically & Physically, This Issue Had Come Up & Immediately When The Defect Was Brought To Attention, The Assessee Has Rectified The Same & It Was The Prayer That The Delay May Be Condoned.

delay in filing the appeal of 260 days stands condoned and the appeal is disposed on merits. 4. It was submitted by the ld. AR that the assessee is in the business of dealing in spare parts for auto rickshaw and motorcycles. It was the submission that the turnover of the assessee was in the range of above Rs.50 lakhs