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2 results for “condonation of delay”+ Section 135clear

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Key Topics

Section 2503Section 902

SHREE RANI SATI TEXTILES,MUZAFFARPUR vs. ACIT/DCIT, CIR-2, MUZAFFARPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 701/PAT/2024[2016-17]Status: DisposedITAT Patna07 Apr 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 253(5)

135 days. An affidavit seeking condonation of delay has been filed by the assessee stating as under: “01. That the Deponent Mr. Raj Kumar Tulsyan is the managing partner of the firm, Shree Ranisati Textiles, and hence is fully conversant of the facts deposed below: 02. That the deponent has never received any alert through SMS that an order

KOSHLESH VARIJ LOCHAN,BANGALORE vs. ITO WARD- 1 (1), MUZAFFARPUR

In the result, all the appeals of the assessee are allowed”

ITA 207/PAT/2023[2019-20]Status: Disposed
ITAT Patna
28 Aug 2024
AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Borad

Section 143(1)(a)Section 90

condone the delay in filing of the appeal before the ld. CIT(A). 9. Now, we are left with two remedies, first that we restore the appeal to the file of the ld. CIT(A) for adjudication on merits and second to deal with the matter on merits here itself. Considering the smallness of the amount of tax credit involved