The Commissioner of Income Tax-I, vs. Prasad Film Laboratories Limited,

condoned.  Otherwise also, the minor age of helpless claimant  in these appeals is certainly a sufficient cause for delay in filing  Cross­objections.  Therefore, Civil Application No. 14171 of 2017  and Civil Application No. 2757 of 2018 are disposed of as allowed  and Cross­objections filed by claimant are taken on record. 16. After hearing both the sides, following points arise

The Pr. Commissioner of income Tax-4 vs. M/s. Pavani Structurals Pvt. Ltd.

Accordingly, the appeal fails and is dismissed

Bench: :

Section 260A of the Income tax Act wherein the Court is to consider whether any substantial question of appeal is involved, we are persuaded to exercise our discretion in the matter and condone the delay. The application IA No: GA/1/2025 is allowed. 3 The assessee approached the learned Tribunal challenging the order passed by the Appellate authority dated 1st December