KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHAAPEHEDA vs. NEAC, DELHI, DELHI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 54/IND/2025[2018-19]Status: DisposedITAT Indore17 Dec 2025AY 2018-19
Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani
For Appellant: Shri Harsh Vijaywargiya, CAFor Respondent: Shri Ashish Porwal, Sr. DR
Section 10Section 12ASection 143(1)Section 144Section 144BSection 270ASection 272A(1)(d)
section 282A of the Act. The CIT(Appeals) held that the assessee failed to produce any evidence to substantiate its claim of non-service of the order and that the explanation offered did not constitute sufficient cause for such an inordinate delay. The CIT(Appeals) relied upon various judicial pronouncements and held that condonation of delay is not a matter
