M/S S.B.COTGIN PVT LTD ,NAGPUR vs. PR.CIT-2, NAGPUR
In the result, appeal of the assessee is allowed
ITA 88/NAG/2020[2015-16]Status: DisposedITAT Nagpur05 Jul 2021AY 2015-16
Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 88/Nag/2020 धनधाारण वषा / Assessment Year : 2015-16
For Appellant: Shri Abhay N. AgarwalFor Respondent: Shri Pradeep Hedaoo
Section 143(3)Section 263Section 40A(2)(b)Section 92B
condone the delay and proceed to hear this appeal on merits. We further take note of the present pandemic situation where the movement of people are restricted and because of such practical situation, it is always not possible to follow the time of limitation regarding filing of appeal before various Forums. This fact was also observed and taken cognizance