MANOJ KUMAR AGRAWAL,RAIPUR vs. INCOME TAX OFFICER, WARD 4(4), RAIPUR
In the result, all the three appeals of the assessee are allowed for statistical purposes
ITA 67/RPR/2020[2015-16]Status: DisposedITAT Raipur07 Jul 2023AY 2015-16
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.67-69/Rpr/2020 (Assessment Year: 2015-2016) Manoj Kumar Agrawal Vs Ito, Ward-4(4), Raipur Shop No.1 & 4, 2Nd Floor, Sahara India Life Insurance, Millenium Plaza,Raipur-4920014 Pan No. :Aclpa 8619 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धििााररती की ओर से /Assessee By : Shri Rakesh Kumar Chirania, Ca राजस्ि की ओर से /Revenue By : Shri Choudhary N.C.Roy, Sr. Dr सुििाई की तारीख / Date Of Hearing : 05/07/2023 घोषणा की तारीख/Date Of Pronouncement : 07/07/2023 आदेश / O R D E R Per Arun Khodpia, Am : These Three Appeals Have Been Filed By The Assessee Against The Order Passed By The Cit(A)-Ii, Raipur, Dated 29.01.2020 For The Assessment Year 2015-2016. 2. The Registry Has Pointed Out The Delay Of 66 Days In Filing The All The Three Appeals By The Assessee. In This Regard, Ld. Ar Of The Assessee Submitted That The Entire Delay Was Covered Due To Covid Period, Wherein The Limitation Was Extended By The Hon’Ble Supreme Court In The Suo Motu Writ Petition (Civil) No(S).3/2020, Dated 23.03.2020, Therefore, The Delay May Be Considered As No Delay On The Part Of The Assessee & The Appeals May Be Admitted For Hearing. Ld. Dr Also Did Not Object To The Contention Raised By The Assessee. Accordingly, We Condone The Delay Of 66 Days In Filing The Present Appeals By The Assessee & The Appeals Are Heard Finally.
For Appellant: Shri Rakesh Kumar Chirania, CAFor Respondent: Shri Choudhary N.C.Roy, Sr. DR
Section 271ASection 44A
condone the delay of 66 days in filing the present appeals by the assessee and the appeals are heard finally.
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ITA Nos.67-69/RPR/20
3. ITA No.67/RPR/2020 is filed against the addition sustained by the CIT(A), whereas ITA No.68&69/RPR/2020 are filed against the penalty levied u/s.271A & 271B of the Act. First, we shall decide the appeal of the assessee
