Durga Apparels Pvt. Ltd. vs. ITO, Ward 7(4)
Case No: ITA Nos. 2813 & 2814/Del/2024
Court: Income Tax Appellate Tribunal (Delhi Bench ‘B’)
Date: 3/24/2025
Parties Involved
appellantDurga Apparels Pvt. Ltd.
respondentITO, Ward 7(4)
Facts Summary
These appeals have been filed by Durga Apparels Pvt. Ltd. against the separate orders dated 04.03.2020 and 04.08.2023 passed by the Ld. CIT(A)/NFAC, Delhi for the assessment years 2011-12 and 2012-13. For AY 2011-12, the appellant's counsel argued that the delay in filing the appeal was not condoned by the Ld. CIT(A), who dismissed the appeal on account of limitation without deciding on merits. The respondent's counsel had no objection to condoning the delay. For AY 2012-13, the appellant's coun…
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing the appeal for AY 2011-12
- 2. Adequate opportunity to present the case for AY 2012-13