ASTAVINAYAK GRAMIN BIGAR SHETI SAHAKARI PATSANSTHA MARYADIT,JANEPHAL vs. ITO WARD-1, KHAMGAON
In the result, as delay in filing of appeal is not condoned, the appeal is not admitted and is rejected accordingly
ITA 158/NAG/2025[2017-18]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-18
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Nilesh ToshniwalFor Respondent: Shri Surjit Kumar Saha
Section 147Section 148Section 2(31)Section 249Section 249(2)
2) of the Income
Tax Act, 1961 r.w.s. 5 of Limitation Act and hence the appeal sought to be instituted belatedly is hereby rejected.
6. In the result, as delay in filing of appeal is not condoned, the appeal is not admitted and is rejected accordingly.”
4. We are unable to persuade ourselves to the findings of the learned