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Section 1544 Section 143(1)2

SHRI SHANTILAL MALTIPORT INFRASTRUCTURE PVT. LTD.,,JAMNAGAR. vs. THE ASST. COMMR. OF INCOME TAX & THE ITO-TDS-CIRCLE-1,, JAMNAGAR

In the result, ITA No.275/Rjt/2018 is allowed for statistical purposes whereas

ITA 275/RJT/2018[2014-15]Status: DisposedITAT Rajkot01 Jun 2020AY 2014-15

Bench: Shri Waseem Ahmed & Shri Madhumita Roy)

For Appellant: Shri D. S. Varia, ARFor Respondent: Shri Suhas Mistry, Sr. D.R

Section 143(1)Section 154

delay in filing the appeal before the learned CIT (A) for two and half years which was not condoned by the learned CIT (A). Accordingly the appeal filed by the assessee was dismissed. 5. It was explained by the learned AR for the assessee that the assessee has filed online rectification application under section 154 of the Act against