JAGJEET SINGH & SONS,GUWAHATI vs. ACIT CIR-2, GUWAHATI
In the result, the appeal of the assessee is allowed for statistical purposes only
ITA 216/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18
Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble
For Appellant: Adj. PetitionFor Respondent: Shri Kaushik Ray, DCIT
Section 142(1)Section 143(2)Section 144Section 250Section 68
delay in filing of appeal, as from the facts it is evident that the appeal was filed within 30 days of receipt of demand notice as mentioned in Form 35 itself.
(iii)
That the Hon’ble CIT(A), NFAC erred in facts by observing that the appellant failed to furnish the grounds of appeal, even though the same was filed
