NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG
In the result, all the appeals of the assessee are dismissed in terms of our observations above
ITA 226/RPR/2023[2013-14 (Second Quarter)]Status: DisposedITAT Raipur11 Sept 2023
Bench: Shri Ravish Sood & Shri Arun Khodpia
For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)
delay occurred in filing the appeals before the CIT(Appeals). The relevant contents of the condonation application are culled out as follows:
“1. The Appellant derives income from hosiery business and was required to make TDS as per provision of section 194A, 194C, 1941 of the Income-tax Act, 1961and other relevant sections. She was also required to file returns