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TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe

Section 56(2)Section 56(2)(viib)

section 56(2)(viib) of Income Tax Act, 1961. 2) The impugned order dated 15/02/2023 was served upon the appellant on 15/02/2023. The limitation for filling appeal is 60days, which expired on 16/04/2023. The appeal is filed on 05/07/2024 and as such a delay of 446days has occurred in filling of the appeal. Reason for late filing of Appeal