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1 result for “condonation of delay”+ Section 125clear

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Key Topics

Section 139(1)2

FOCUS TRANS TECH SHIPPING PVT LTD,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed for statistical purpose

ITA 179/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam16 Feb 2022AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No. 179/Viz/2021 (निर्धारण वर्ा/Assessment Year : 2019-20) Focus Transtech Shipping Private Vs. Dy.Commissioner Of Income Tax Limited Circle-3(1) Flat No.402, Level 4, Waltair Heights Visakhapatnam Visakhapatnam [Pan : Aabcf3074H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri I.Kamasastry, Ar प्रत्यधथी की ओर से / Respondent By : Shri Spg Mudaliar, Dr सुिवधई की तधरीख / Date Of Hearing : 03.02.2022 16.02.2022 घोर्णध की तधरीख/Date Of Pronouncement : आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

For Appellant: Shri I.Kamasastry, ARFor Respondent: Shri SPG Mudaliar, DR
Section 139(1)Section 143(1)Section 143(1)(a)

125/- to the returned income and thereby computed the total income as Rs.2,68,73,970/-. 3. On being aggrieved, the assessee preferred an appeal before the Ld.CIT(A) with a delay of 234 days. The Ld.CIT(A) dismissed the appeal in limine, saying that there is no sufficient cause to condone the delay. 3 ITA No. 179/Viz/2021, A.Y.2019-20 Focus