SURESH KUMAR GUPTA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR
In the result, the appeal of the assessee in ITA No
ITA 237/RPR/2023[2013-14]Status: DisposedITAT Raipur13 Sept 2023AY 2013-14
Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 237 & 238/Rpr/2023 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Suresh Kumar Gupta Prop. M/S. Mittal Roadways, A-10, G.E Road, Tatibandh Raipur-492 001 (C.G.) Pan : Adcpg8248B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Prafulla Pendse, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 40
191
days was clearly an inordinate delay with no justifiable reasons, therefore, the appeals filed by the assessee was liable to be dismissed on the said count itself.
10. I have given a thoughtful consideration and am unable to subscribe to the request of the Ld. AR for condoning the delay involved in filing of the present appeals