ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI, GUWAHATI vs. THE ASSAM COOERATIVE APEX BANK LIMITED, GUWAHATI
The appeal of the Revenue is dismissed
ITA 160/GTY/2025[2020-21]Status: DisposedITAT Guwahati28 Oct 2025AY 2020-21
Bench: The Hon'Ble Income Tax Appellate Tribunal (Itat) Was On Or Before 31/05/2025. However, The Appeal Was Filed Before The Hon'Ble Itat, Guwahati, On 18/06/2025, Resulting A Delay Of 18 Days Due To The Following Reasons. Exceptional Workload Due To Time-Barring Assessments & Initial Budget Collection Monitoring (March 2025): The Period Immediately Preceding The Appeal
Section 250Section 40
1. In this case, there is a delay of 18 days which has been requested to be condoned by the Revenue as under:
“The order under section 250 of the Income Tax Act, 1961, passed by the Learned
Commissioner of Income Tax (Appeals), National Faceless Appeal Centre(NFAC),
Delhi was communicated on 19/03/202S. Consequently, the due date for filing
