ACIT, NEW DELHI vs. M/S LAKSHYA CONSULTANTS PVT. LTD.,, GURGAON
In the result, appeal of the Assessee allowed and appeal of the Department dismissed
ITA 6432/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05
Bench: Shri Bhavnesh Saini & Shri O.P. Kant
1)(b) of the Income
Tax Act, 1961, is cancelled on the same reasons. He has submitted that assessment order is appealable, therefore, nominal delay was rightly condoned.
14. After considering the rival submissions, we are of the view that Ld. CIT(A) was justified in condoning the nominal delay of 20 days in filing the appeal before
