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1 result for “condonation of delay”+ Section 43Aclear

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Chennai25Kolkata22Mumbai9Delhi6Ahmedabad4Surat2Bangalore2Jaipur1Hyderabad1SC1Cuttack1

Key Topics

Section 283Section 37(1)2Section 292

GMR HOSPITALITY AND RETAIL LIMITED (SUCCESSOR TO HYDERABAD DUTY FREE RETAIL LIMITED),HYDERABAD vs. INCOME TAX OFFICER, WARD-2(2), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 325/HYD/2020[2016-17]Status: DisposedITAT Hyderabad16 Sept 2021AY 2016-17

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraa.Y. 2016-17 Gmr Hospitality & Retail Vs. Income Tax Officer, Limited (Successor Of Ward-2(2), Hyderabad Duty Free Retail Hyderabad. Limited), Hyderabad. Pan: Aadcg 2928 F (Appellant) (Respondent) Assessee By Shri Sunil Jain, Ar Revenue By Smt. M. Narmada, Dr Date Of Hearing: 02/09/2021 Date Of Pronouncement: 16/09/2021 Order

Section 143(3)Section 145Section 28Section 29Section 37Section 37(1)

condone the delay of 65 days in filing the appeal before the Tribunal and proceed to hear the appeal on merits. 2. The assessee has raised several grounds and alternate grounds in its appeal. However, the crux of the issue is that the Ld. CIT (A) has erred in upholding the order of the ld. AO who had made addition