BANKA ATITHI BHAWAN TRUST,,GORAKHPUR vs. CIT (E), LUCKNOW
In the result, the appeal of the assesseein ITA No
ITA 113/VNS/2020[2016-2017]Status: DisposedITAT Varanasi13 Jan 2023AY 2016-2017
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Banka Atithibhawan Trust, Commissioner Of Income-Tax C/O Banka Atithibhawan, V. (Exemptions), Maya Bazar, Gorakhpur- 5Th Floor, Tc-46, Vibhutikhand, 273001, U.P. Gomti Nagar, Lucknow-226010, U.P. Pan:Aaatb8576G (Appellant) (Respondent) Appellant By: Mr. Ashishbansal, Advocate Respondent By: Shriamalendunath Mishra, Cit Dr Date Of Hearing: 12.01.2023 Date Of Pronouncement: 13.01.2023
For Appellant: Mr. AshishBansal, AdvocateFor Respondent: ShriAmalenduNath Mishra, CIT DR
Section 119(2)(b)Section 139Section 253(3)
2) 387 .It was claimed that there was Covid-19
pandemic in the Country and Hon’ble Supreme Court in Cognizance for Extension of Limitation extended the limitation period from time to time , from 15th March, 2020 to 28.02.2022. It was also fairly submitted that even if it is assumed that the appeal was maintainable before tribunal, the time limitation