SHRI TULSHIBHAI POLABHAI SAKARIYA,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT
In the result, appeal filed by assessee is allowed
ITA 93/RJT/2021[2015-16]Status: DisposedITAT Rajkot15 Feb 2023AY 2015-16
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita No. 93/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Tulsibhai Polabhai Sakariya Vs. The Pr. C.I.T, 2-Bombay Housing Society, Rajkot-1, Meghdhara, University Road, Rajkot. Opp. G. K. Dholakiya, Rajkot
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 143(3)Section 263Section 54F
condone the delay in filing the appeal by the assessee in pursuance to the judgment of Hon’ble SC in the case of Cognizance for Extension of Limitation, In reported in 125 taxmann.com 151
and proceed to adjudicate the issue on merit.
First, we take up ITA No. 93/AHD/2021 in case of Shri Tulsibhai
Polabhai Sakariya
2.1
The assessee