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 2/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)
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, therefore, there was delay of 430 days in both the years.
12. In regard to penalty orders, it was submitted by ld AR that the assessee has filed condonation petitions that although the impugned penalty
