Search: condonation of delay

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Section 1322 Section 153A2 Section 143(2)2 Section 142(1)2 Limitation/Time-bar2 Condonation of Delay2

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. PHOZO DIGITAL PRESS PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeals filed by the revenue as well as the cross objections filed by the assessee are dismissed

ITA 5/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam24 May 2021AY 2016-17

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner Of Vs. M/S Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [Pan :Aagcp7803H]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)

Section 132Section 142(1)Section 143(2)Section 153A

Condonation of Delay The assessee ought to have filed the appeals in this case on or before 27.12.2020. However, the appeals were filed by the assessee on 08.01.2021. Hon’ble Supreme Court has extended the time limit due to corona pandemic by an order M.A.No.665/2021 in SMW(C) No.3/2020 dt.15.07.2020 for the limitation falling during the period between

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. PHOZO DIGITAL PRESS PRIVATE LIMITED, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. PHOZO DIGITAL PRESS PRIVATE LIMITED, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. PHOZO DIGITAL PRESS PRIVATE LIMITED, VISAKHAPATNAM