NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 336/SRT/2023[2013-14]Status: DisposedITAT Surat14 Aug 2023AY 2013-14
Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.336/Srt/2023 (Ay 2013-14) (Hearing In Virtual Court) Navsari Malesar Behdin Income Tax Officer, (Exemption) Ward, Room Anjuman, Agary Street, Vs No.105, 1St Floor, Anavil Malesar, Business Centre, Aayakar Navsari-396445 Bhavan, Adajan Hazira Road, Pan No. Aaatn 6124 C Adajan, Surat-395007 ""थ" /Respondent अपीलाथ"/Appellant
Section 11Section 156Section 254(1)Section 271(1)(c)
271(1)(c) of the Act. We find that the Ld. CIT(A) has neither verified the facts pleaded by the assessee in his application of condonation of delay nor sought comment of assessing officer nor he verified the fact from e-mail of assessing officer, whether the impugned order was sent on registered e-mail or not. Thus
