Bando India Pvt. Ltd. vs. Addl. JCIT
Case No: ITA No.4855/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’
Date: 2/18/2025
Parties Involved
appellantBando India Pvt. Ltd.
respondentAddl. JCIT
Facts Summary
The assessee, Bando India Pvt. Ltd., filed an appeal against the order of the Ld. JCIT(A)-9, Mumbai dated 19.08.2024 in Appeal No. NFAC/2017-18/10186812 for AY 2018-19. The assessee raised four grounds of appeal, the first two concerning the dismissal of the appeal due to delay in filing, the third regarding the maintainability of the appeal against the intimation order u/s 143(1) when a subsequent order u/s 143(3) was passed, and the last on the merits of the issue. The assessee argued that it …
Decision in favour of
Assessee
Legal Issues
- 1. Delay in filing the appeal against the intimation order u/s 143(1)
- 2. Maintainability of the appeal against the intimation order u/s 143(1) when a subsequent order u/s 143(3) was passed
Precedents Relied Upon
2 precedents cited in this judgement.