2024 (8) TMI 1168

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Revenue : Ms. Sheetal Sarin, DR ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 26/02/2024 passed by the learned Commissioner of Income Tax (Appeals)/ADDL/JCIT (A)-2 Ahmedabad ("Ld. CIT(A)"), in the case of Lahari Impex Private Limited ("the assessee") for the assessment year 2009-10, assessee preferred this appeal. 2. At the outset Ld. AR submitted that in thi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s communicated to the assessee by 28/2/2020, it was for the assessee to make necessary arrangements for filing the appeal without delay. 5. It could be seen from the record that there was a delay in preferring appeal before the First Appellate Authority and the reason for the delay in filing the appeal was attributed to the pandemic. As a matter of fact, though the learned DR does not concede t....