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2023 (10) TMI 1287

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..... d that there is a delay of 246 days and there is no explanation for condoning the delay - HELD THAT:- As noticed that the order of the Commissioner of Income Tax (Appeals) dated 21.02.2013 was communicated to the Appellant only on 18.12.2013. Thereafter, the Appellant immediately obtained a certified copy of the order passed by CIT(A) on 30.12.2013 and preferred an appeal on 06.01.2014. In the fac .....

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..... r the Petitioner(s) : Mr. Shankar Lal Poddar, Adv. Mr. Jagpravesh Singh, Adv. Mr. A. Karthik, AOR For the Respondent(s) : Mr. Rupesh Kumar, Adv. Mr. B.K. Satija, Adv. Mr. Raghav Sharma, Adv. Mr. Dharmendra Singh, Adv. Mr. Pratyush Shrivastava, Adv. Mr. Diwarkar Sharma, Adv. ORDER 1. Delay condoned. 2. Leave granted. 3. The Income Tax Appellate Tribunal by its order dated 16.­02.­2018 .....

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..... isions of the High Court dated 06.08.2018 & 01­.08.­2018 and restore the matters back on the file of the Income Tax Appellate Tribunal for consideration of the matters on merits. This will be subject to the Appellant's paying an amount of Rs. 25,000/­ towards cost to the respondent. 6. The appeals are disposed of, in terms of the signed order.
Case laws, Decisions, Judgements, Ord .....

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