Amrita Greenview Housing Pvt. Ltd. vs DCIT, Circle-1, Durgapur
Case No: ITA No. 2293/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
Date: 3/10/2025
Parties Involved
appellantAmrita Greenview Housing Pvt. Ltd.
respondentDCIT, Circle-1, Durgapur
Facts Summary
This is an appeal filed by Amrita Greenview Housing Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 08.10.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2018-19. The Ld. CIT(A) dismissed the appeal in limine due to a delay of 104 days, which was attributed to the Covid period. The assessee was found to be non-cooperative before the Assessing Officer, leading to the disallowance of the en…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 104 days in filing the appeal is condoned?
- 2. Whether the disallowance of the entire construction expenses is permissible?
Precedents Relied Upon
2 precedents cited in this judgement.