Search: condonation of delay

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Section 2503 Section 143(3)3 Section 1473 Section 2532

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)

270A of the Act. (e) In view of such turn of event, the petitioner sought advice from an advocate practising on the taxation side who usually looks after the appeal matters. But at the relevant time he was pre-occupied with various other pressing matters including preparations and submissions of abridged written synopses before the Honourable Gauhati High Court