MANNE KRISHNA KISHORE,RAJAHMUNDRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY
In the result, appeal filed by the assessee is dismissed in-limine
ITA 312/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam10 Jan 2024AY 2012-13
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble
For Appellant: Sri Md. Afzal, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 142(1)Section 143(2)Section 143(3)
section
5 of the Limitation Act, 1963, any appeal or any application,
……………..may be admitted after the prescribed period, if the
appellant or the applicant satisfies the court that he had
sufficient cause for not preferring the appeal or making the
application within such period. It implies that the delay of each day
needs to be justified and there must