In the result, appeal of the assessee is allowed in above terms
Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Years: 2016-17 Autozilla Solutions Pvt. Vs. Income-Tax Officer, Ltd., Hyderabad. Ward – 1(2), Hyderabad. Pan – Aanca 4025H (Appellant) (Respondent) Assessee By: Shri A. Srinivas Revenue By: Shri Rohit Mujumdar Date Of Hearing: 10/01/2022 Date Of Pronouncement: 12/01/2022
delay in filing this appeal is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Case is now taken up for adjudication on merits. 3. Briefly the facts of the case are that the assessee company engaged in the business of automobiles and auto parts, filed its return of income