M/s. Apitco Limited, Hyderabad. Vs. Dy. Commissioner of Income Tax, Circle 1(1), Hyderabad.

Parties Involved

Facts Summary

The present appeal of the assessee, M/s. Apitco Limited, Hyderabad, arises from the order of the Ld. Commissioner of Income Tax (Appeals) dated 26.10.2023 for the Assessment Year 2018-19. The assessee filed an appeal 183 days after the due date, citing that there was no business activity in the company since the previous year and the company was operating with skeleton staff, leading to the delay. The Department Representative opposed the condonation application. The Tribunal considered the submissions and found a bona fide and genuine reason behind the delay, admitting the appeal for adjudication.…

Legal Issues

• 1. Whether the delay in filing the appeal is condoned?
• 2. Whether the matter should be remitted back to the file of Ld. CIT(A) for fresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

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