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Section 143(3)8 Section 246A5 Section 1545 Section 2503 Section 14A2

MEGHALAYA CO-OP. APEX BANK LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SHILLONG, SHILLONG

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 43/GTY/2019[2011-12]Status: HeardITAT Guwahati09 Aug 2022AY 2011-12

Bench: Shri Manish Borad & Shri Sonjoy Sarmaassessment Year: 2011-12 Meghalaya Co-Op. Apex Assistant Commissioner Of Bank Ltd. Income-Tax, Circle - Shillong Vs. M. G. Road, Shillong- 793001 (Pan: Aaam8227G) (Appellant) (Respondent)

For Appellant: Shri Parthasarathi Choudhury, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 143(3)Section 14ASection 154Section 246ASection 250

condonation prayer for delay of 522 days while appeal filed u/s. 246A on 22.05.2018. Subsequently, same was rejected vide order dated 28.11.2018. While on perusal of the impugned order it is noticed that the Ld. CIT(A) without giving any consideration to the merit of the case dismissed the appeal of the assessee due to delay in filing the appeal