M/S PHOENIX INFRA ESTATE INTERNATIONAL LTD,NAGPUR vs. ACIT CENTRAL CIRCLE 2(3), NAGPUR

In the result, appeals by the assessee stand dismissed in limine

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

condoned, as no sufficient cause was shown under section 249(3) of the Act for the failure to file the appeals within the prescribed period of limitation as contained under section 249(2) of the Act r/w section 5 of the Limitation Act, 1963 and hence, as delay