Ozone Pharmaceuticals Limited Vs. DCIT
Case No: ITA Nos.1029/Del/2024
Court: THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI
Date: 3/26/2025
Parties Involved
appellantOzone Pharmaceuticals Limited
respondentDCIT Circle – 19(1) Delhi
Facts Summary
The instant appeal filed by the assessee, Ozone Pharmaceuticals Limited, is directed against the order dated 15.02.2024 passed by the Ld. CIT(A)-1, Pune, arising out of the order dated 24.12.2021 passed by the ADIT, CPC, Banglore under Section 143(3) of the Income Tax Act, 1961 for Assessment Year 2020-21. The appeal was dismissed as barred by limitation. The assessee submitted that no adequate opportunity was granted, and no show cause notice was issued. The delay of 269 days in filing the appe…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal before the Ld. CIT(A) should be condoned?