DIGAMBER SINGH & SONS PROPERTIES PRIVATE LIMITED,KUMHER vs. ITO, WD-1, BHARATPUR
The appeal of the assessee is allowed
ITA 421/JPR/2023[2014-2015]Status: DisposedITAT Jaipur31 Oct 2023AY 2014-2015
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl. CIT)
Section 143Section 143(3)Section 263Section 4Section 40A(3)
delay of 16 days in filing the appeal by the assessee is condoned in
view of the decision of Hon’ble Supreme Court in the case of
Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471
(SC) as the assessee is prevented by sufficient cause and therefore,
we admit this appeal.
5. In this appeal, the assessee
