PAWAN COMMUNICATIONS PRIVATE LIMITED,GUWAHATI ASSAM vs. DCIT, CENTRAL CIRCLE-2, GUWAHATI

Appeal of the assessee is allowed

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.

disallowances of Rs.5235247, which had been made under section 143(3) read with 1448 in the original Assessment Order dated 27.09.2021 that had been impugned before the learned CIT(A) in the Appeal no.: NFAC/2017- 18/10102742. As the subsequent assessment order under section 147 for the same A.Y. 2018-19 was presumably in supersession of the earlier assessment order under