SAIKIA AUTO PRIVATE LIMITED,NOTH LAKHIMPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-TEZPUR, TEZPUR

In the result, both the appeals of assessee are allowed for statistical purposes

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

221 days respectively to file appeals before us. We, however, from the perusal of the affidavit and the condonation of delay application, note that the assessee was suffering from serious illness and had undergone prolonged treatment at VNRC Hospital Dispur, Guwahati. Since there is a reasonable cause for delay, we are inclined to condone the delay of the assessee

SAIKIA AUTO PRIVATE LIMITED,NOTH LAKHIMPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-TEZPUR, TEZPUR

In the result, both the appeals of assessee are allowed for statistical purposes