THE SAMASTIPUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,SAMASTIPUR vs. DEPUTY COMMISSIONER, DARBHANGA
In the result, appeal of the assessee is dismissed
ITA 508/PAT/2025[2014-15]Status: DisposedITAT Patna04 Feb 2026AY 2014-15
Bench: the Ld. CIT(A). The Ld. CIT(A) provided various opportunities to the assessee as per para 4 of his order, 7 times opportunities were provided but the assessee did not respond any of the notices. Thereafter, the Ld. CIT(A) after relying on various judgments decided the issue on 10.12.2022 on the basis of material available on record and upheld the order of the AO. 4. Aggrieved from the above order, the assessee filed appeal before the
For Respondent: Sh. Manab Adak, JCIT
Section 143(2)Section 144Section 250
Section 3 of the Limitation Act;
(v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence and want of due diligence
