Search: condonation of delay

2 results for “condonation of delay”+ Section 43Bclear

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Section 2504 Section 43B4 Section 143(1)2 Section 143(3)2 Addition to Income2

SHIWAJI PD. JAISWAL,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI

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

ITA 47/GTY/2025[2018-19]Status: DisposedITAT Guwahati19 Jan 2026AY 2018-19

Bench: the Ld. CIT(A) explaining the reason for delay in filing the appeal of 1862 days delay which is as under: "Dear Sir, Sub: Prayer for condonation of delay in filing appeal for the assessment year 2018-19 against the Assessment Order issued U/s. 143(1) of the Income Tax Act, 1961.

Section 143(1)Section 250Section 43B

delay in filing the appeal should not be condoned and requested that the order of the Ld. CIT(A) should be uphold. 7. Considering the rival submissions and perusing the materials available on record and order of authorities below. We noted that the return was processed under Section 143(1) of the Act on 30.07.2019, where there is a disallowance

NEW TECH STEEL & ALLOYS PRIVATE LIMITED,ASSAM vs. DCIT/ACIT CIR-1, GUWAHATI, GUWAHATI

Appeal of the assessee is allowed for statistical purposes