PRASANNA SADASHIV SHETE,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 2761/PUN/2024[2012-13]Status: DisposedITAT Pune29 May 2025AY 2012-13
Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13 Prasanna Sadashiv Shete Dcit, Circle 10, Pune 56/8, D-Ii, Midc Shete Industries, Vs. Chinchwad, Pune – 411019 Pan: Adbps4462Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Arvind Desai, Addl Cit Dr Date Of Hearing : 27-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R
For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 143(2)Section 143(3)Section 14ASection 249(3)
Section 249(3) which states
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"The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.”
4.2.2 For condonation of delay u/s 249(3) of the Act, the assessee has to satisfy the Commissioner (Appeals) by explaining the sufficient
