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2 results for “condonation of delay”+ Section 7Aclear

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Key Topics

Section 143(2)9Section 2634

M/S. BARIPADA URBAN COOPERATIVE BANK LTD.,BARIPADA vs. ACIT, BALASORE CIRCLE, BALASORE., BALASORE

In the result, the appeal filed by the assessee is allowed

ITA 532/CTK/2013[2009-10]Status: DisposedITAT Cuttack11 Jul 2017AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010 Baripada Urban Co-Operative Vs. Acit, Balasore Circle, Bank Ltd., At: Roxy Road, Balasore. Baripada Pan/Gir No. Aabat 2673 C (Appellant) .. ( Respondent)

For Appellant: Shri B.Panda/B.R.Panda, ARsFor Respondent: Shri Kunal Singh, CIT DR
Section 143(2)Section 143(3)

condone the delay of 179 days in filing the appeal before the Tribunal and admit the appeal for hearing. 3. The assessee has filed additional grounds of appeal on 4.1.2016: ”1. For that notice u/s.143(2), neither was issued nor served on the appellant which is required in the statute and in absence of such notice, assessment made and orders

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