SUMAN AHMED,GAURIPUR vs. ITO, WARD- DHUBRI, DHUBRI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 45/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18
Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.45/Gty/2024 Assessment Year : 2017-18
For Appellant: Shri Kushal SoniFor Respondent: Shri Soumendu Sekar Das
Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 69A
condonation of delay an overall view in the larger interest of justice has to be taken. None should be deprived of Suman Ahmed an adjudication on merits unless the Court of law or the Tribunal/Appellate Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking
