IEI SHAREHOLDING (GENERAL ASSISTANCE -1991) TRUST,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU
In the result, the appeal of the assessee is allowed for statistical purpose
ITA 1842/MUM/2024[2022-23]Status: DisposedITAT Mumbai26 Aug 2024AY 2022-23
Bench: Shri Sandeep Singh Karhail & Smt. Renu Jauhriiei Shareholding (General V/S. Deputy Director Of Income Assistance-1991) Trust बनाम Tax, Cpc, Bengaluru Ion House, 4Th Floor, Dr. E 1St Floor, Prestige Alpha Moses Road, Near Famous No. 48/1 48/2, Studio, Mahalaxmi, Beratenaagrahara Begur, Maharashtra-400011 Hosur Rd. Uttarahalli Hobli, Bengaluru Karnataka-560100 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaai0916J Appellant/अपीलार्थी .. Respondent/प्रतिवादी
For Appellant: Shri Motichand GuptaFor Respondent: Shri R. R. Makwana
Section 164(1)Section 167BSection 250
section 164(1) of the Act read with proviso (iv), at the slab rates.
5. That on the facts and in the circumstances of the case, the Ld.
Addl/JCIT(A) has erred in holding the delay in filing of the appeal by the Appellant as 'inordinate' and without 'sufficient cause', and dismissing the appeal without any discussion on merits
