B.B. NIGADE AND SONS AND UMA CONSTRUCTIONS JV,KOLHAPUR vs. TDS GHAZIABAD, TDS CPC GHAZIABAD

In the result, the appeal filed by the Assessee is dismissed

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4435/Del/2025 िनधा"रणवष"/Assessment Year: 2013-14 बनाम B.B.Nigade & Sons & Uma Tds, Cpc Aaykar Bhawan, Constructions Jv, Vs. Sector-3, Vaishali, Ghaziabad, H.No.157A Nirmitee Bungalow, U.P. Plot No.64, Vaibhav Housing Soc., Ujalaiwadi, Kolhapur, Maharashtra. Pan No.Aabfb4721A अपीलाथ" Appellant ""यथ"/Respondent

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Ld. CIT(A)-NFAC, Delhi. In this case the assessee filed the first appeal with a delay of 3312 days. This delay was not condoned by the Ld. CIT(A) on the basis of discussion which contains certain judicial precedents and the following finding

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed