Search: condonation of delay

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Section 246A4 Section 1473 Section 143(1)2 Section 143(3)2 Section 1482 Natural Justice2

V S DEMPO HOLDINGS PRIVATE LIMITED,PANAJI-GOA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE ONE

ITA 146/PAN/2025[2019-20]Status: DisposedITAT Panaji13 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 146/Pan/2025 Assessment Year : 2019-20 V. S. Dempo Holdings Pvt. Ltd. Dempo House, Campal, Panaji, Goa-403001. Pan : Aaace4220P . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-1(1), Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Rohan Deshpande [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 12/08/2025 Date Of Pronouncement : 13/08/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Apl/S/250/2024-25/1074798262(1) Dt. 21/03/2025 Passed By Addl./Jt. Commissioner Of Income Tax Appeals-1, Hyderabad, [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income- Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Dt. 25/10/2020 Passed U/S 143(1) Of The Act By The Central Processing Centre, Bengaluru [‘Ld. Cpc’ Hereinafter] Anent To Assessment Year 2019-20 [‘Ay’ Hereinafter].

For Appellant: Mr Rohan Deshpande [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

Section 143(1)Section 246ASection 249Section 250

206 days. However losing sight to the said extension granted by the Hon’ble Apex Court (supra) the Ld. NFAC computed the delay as 757 days. The erroneous computation of delay being substantial, inordinate and coupled with absence of petition/affidavit explaining sufficient reasons behind such inordinate delay persuaded the Ld. NFAC to dismiss the appeal in limine on the ground

V S DEMPO HOLDINGS PRIVATE LIMITED,PANAJI-GOA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE ONE

V S DEMPO HOLDINGS PRIVATE LIMITED,PANAJI-GOA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE ONE

M/S SANKAMTAL HOTEL PRIVATE LTD.,BELAGAVI vs. THE ASST. COMMISSIONER OF INCOME TAX CIRCLE - 2 (1), BELAGAVI