PAWAN COMMUNICATIONS PRIVATE LIMITED,GUWAHATI ASSAM vs. DCIT, CENTRAL CIRCLE-2, GUWAHATI
Appeal of the assessee is allowed
ITA 283/GTY/2024[2018-19]Status: DisposedITAT Guwahati06 Aug 2025AY 2018-19
Bench: the learned Income Tax Appellate Tribunal [ITAT for short hereafter] expired on 17.05.2024. There is therefore a delay of about 211 (two hundred eleven) days or more till date in submitting the appeal before the said learned Tribunal.
Section 132Section 143(3)Section 144Section 147Section 250Section 253Section 36(1)(va)
C) nos. 7101/2017,7103/2017 and 7102/2017 related to the same group of companies. Such works were over only on 26.11.2024 and he could look into matter only on 27.11.2024. However, he had to leave Guwahati to Rishikesh, Haridwar etc., in the morning of 30.11.2024 for the purpose of pilgrimage, which program had been fixed much earlier. But, the said company