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Section 1482 Section 143(2)2 Section 1442

SUMAN AHMED,GAURIPUR vs. ITO, WARD- DHUBRI, DHUBRI

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

ITA 45/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.45/Gty/2024 Assessment Year : 2017-18

For Appellant: Shri Kushal SoniFor Respondent: Shri Soumendu Sekar Das

Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 69A

section 282(1) of the Income-tax Act, 1961 Act and Rule 127(1) of the Income-tax Rules, 1962. 8. In the light of above discussion and applying the principles enunciated in the above judgments, we are of the firm opinion that delay of 98 days in filing of appeal before ld.CIT(A) deserves to be condoned