In the result, appeal filed by the assessee is partly allowed
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.43/Viz/2015 (ननधधारण वषा / Assessment Year :2008-09) M/S. Miracle Software Systems (I) Vs. Dcit, Pvt Ltd., Circle-3(1), Visakhapatnam. Visakhapatnam. Pan: Aabcm 4988 R (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri I. Kama Sashtri, Ca प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar
144C(3) of Income Tax Act, 1961 (in short the Act) for the AY 2008-09. 2. In this appeal there is a delay of 12 days in filing the appeal before the Tribunal. In this regard, the Ld. Authorized Representative (Ld. AR) brought our attention to the affidavit filed by Ms. LVN Madhavi D/o. L. Nageswara Rao, Director