PROTECH PACKAGING PVT. LTD,PATNA vs. ITO, WARD, 2(2), PATNA, PATNA

In the result, appeal of the assessee stands partly allowed for

Bench: Shri Duvvuru Rl Reddy(Kz) Assessment Year : 2015-16 Protech Packaging Pvt Ltd., 3A, Vs. Ito, Ward 2(2), Patna Ground Floor, Pushpanjali Venkatesh, Budh Marg, Patna- 80000 Pan/Gir No. Aagcp 1473 K (Appellant) .. ( Respondent) Assessee By : None Revenue By : Shri Ashwani Kumar Singhal, Jcit Date Of Hearing : 28/08/2025 Date Of Pronouncement : 30/09/2025 O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 23.06.2023 In Appeal No.Cit(A), Patna -1/10147/2017-18 Passed For Assessment Year 2015-16. 2. The Appeal Is Time Barred By 607 Days. The Assessee Has Filed Condonation Petition Stating That The Order Of Ld Cit(A) Was Passed On 23.6.2023 & The Appeal Was Required To Be Filed Within 60 Days, However, Due To Serious Illness Of The Accountant Who Was Entrusted To Take Steps In P A G E 1 | 5 Assessment Year : 2015-16

condone the delay and admit the appeal for adjudication. 4. Facts as emerged from the orders of lower authorities are that the assessee company is engaged in the business of manufacturing of aluminium caps. Return of income was filed on 30.09.2015 showing total income of Rs. Nil. The case was selected for scrutiny assessment. Accordingly, notices u/s 143(2