M/S BEC INFRA PRIVATE LIMITED,DURG vs. DY. COMMISSIONER OF INCOME TAX-1(1), BHILAI
In the result ground no. 3 of the appeal of the assessee is allowed
ITA 66/RPR/2020[2014-15]Status: HeardITAT Raipur24 Apr 2023AY 2014-15
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.66/Rpr/2020 (Assessment Year: 2014-2015) M/S Bec Infra Private Limited, Vs Circle-3(1), Raipur 47, Motilal Nehru Nagar, Durg Pan No. :Aagcm 0049 N (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Nilesh Jain, Ca राजस्व की ओर से /Revenue By : Shri Piyush Tripathi, Sr. Dr सुनिाई की तारीख / Date Of Hearing : 20/04/2023 घोषणा की तारीख/Date Of Pronouncement : 24/04/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Assessee Has Filed This Appeal Against The Order Passed By The Cit(A)-Ii, Raipur, Dated 31.12.2019 For The Assessment Year 2014-2015. 2. At The Outset, Ld. Sr. Dr Submitted That The Appeal Filed By The Assessee Is Delayed By 59 Days, Which Can Be Further Extended Since The Claim Of The Assessee That The Order Was Served After 38 Days Of Delay Was Not Supported By Any Documentary Evidence. As Per Appeal Memo In Form No.36, The Date Of Service Of Communication Of The Order Was 7Th February, 2020 & The Appeal Was Filed On 08.06.2020. On This Aspect, The Ld. Ar Submitted That This Was The Covid-19 Period & The Hon’Ble Apex Court Has Already Directed To Extend The Limitation For That Period, Therefore, The Delay May Be Condoned. The Submission Of The Ld. Ar Found Satisfactory & Acceptable & Accordingly, The Delay In Filing The Present Appeal By The Assessee Is Condoned.
For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 14A
Section 15.19 of the said agreement, it shall be 60 days from the date of agreement i.e April’12. Accordingly, it was agreed to deliver the equipment by June’ 2013. As per the ld. AR the assessee started importing the drawings and designs services and have incurred Rs. 1,88,99,712/- on such services in preceding
