Search: condonation of delay

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Section 2746 Section 271(1)(c)3 Section 2712

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - TINSUKIA , TINSUKIA vs. RINU SINGH L/R OF JOY PRAKASH SINGH , TINSUKIA

Appeal is dismissed

ITA 432/GTY/2019[2014-15]Status: DisposedITAT Guwahati22 Jul 2020AY 2014-15

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2014-15 Acit, Circle-Tinsukia Vs. Renu Singh The Legal Heir Of Late Jai Prakash Singh Jasoda Talkies Compound, Digboi-786171 Pan/Gir No. : Ahdps9100M (Appellant) .. (Respondent)

Section 271Section 271(1)(c)Section 274

condone the impugned 49 days’ delay in filing of the appeal. The case is therefore taken up for adjudication on merits. Renu Singh Assessment Year:2014-15 3. The Revenue’s sole substantive grievance raised in the instant appeal challenges correctness of both the lower authorities action imposing the penalty in issue