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)
condone the delay.
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ITA No. 179/Viz/2021, A.Y.2019-20
Focus Trans Tech Shipping (P) Ltd., Visakhapatnam
4. On being aggrieved, the assessee preferred an appeal before us and raised the following grounds :
1. The National Faceless Appeal Centre, (NFAC for short) Delhi is not justified in dismissing the appeal of the assessee in limine as being belated for the reason that
