Search: condonation of delay

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Section 2634

S. M. AGRO PLANTERE& PROCESSORS PVT. LTD.,DHENKANAL vs. PCIR RANGE-1,, BHUBANESWAR

In the result, appeal of the assessee stands partly allowed

ITA 65/CTK/2022[2015-16]Status: DisposedITAT Cuttack30 Nov 2023AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2015-16 S.M.Agro S.M.Agro Plantere Plantere & & Vs. Pr. Pr. Cit, Cit, Range Range-1, Processors Pvt Ltd., Anand Processors Pvt Ltd., Anand Bhubaneswar. Bhubaneswar. Bazar, Dhenkanal. Bazar, Dhenkanal. Pan/Gir No. Pan/Gir No.Aagcs 9108 L (Appellant) ) .. ( Respondent Respondent) Assessee By : Shri J.M.Patnaik , Adv Revenue By : Dr.Abani Kanta Nayak, Abani Kanta Nayak, Cit Dr Date Of Hearing : 30/11 11/2023 Date Of Pronouncement : 30/11 /11/2023

For Appellant: Shri J.M.PatnaikFor Respondent: Dr.Abani Kanta Nayak

Section 14ASection 263Section 7A

condone the delay of 343 days and admit the appeal for hearing. 4. It was submitted by ld AR that the original assessment in the case of the assessee was a ‘Limited Scrutiny’ assessment. It was the submission that the Pr. CIT has invoked his powers u/s.263 of the Act on the ground that the Assessing Officer had not considered