CHITTIBABU GHANTA,GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA
Appeals are DISMISSED
ITA 279/PAN/2024[2013-14]Status: DisposedITAT Panaji13 Feb 2026AY 2013-14
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali
For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)
section 253 of the Act, are subject to satisfying fourfold pre-requirement which are dilated as; (i) the delay is to be supported by an application/petition and (ii) the delay also is to be supported by an affidavit explaining reasons behind such delay and (iii) such reason stated in affidavit must form ‘sufficient cause’ for delay requested for condonation
