2025 (6) TMI 1325

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....the Revenue : Sri Gurpreet Singh, Sr. AR ORDER PER MANJUNATHA G. : This appeal has been filed by the Assessee Company against the order dated 24.12.2024 of the learned CIT(A)-12, Hyderabad, relating to the assessment year 2016-2017. 2. Brief facts of the case are that, the assessee is a company engaged in the business of earthwork contract, mining contract and controlled blast work. A ....

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....otal short deduction of TDS and interest at Rs. 18,52,532/-. 3. Aggrieved by the assessment order passed by the Assessing Officer, the assessee carried the matter in appeal before the learned CIT(A) with a delay of 181 days and explained the reasons for delay in filing the appeal. The learned CIT(A) dismissed the appeal filed by the assessee in limine without condoning the delay in filing the a....

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....o the file of Assessing Officer in the interest of substantial justice. 6. Shri Gurpreet Singh, Sr. AR for the Revenue, fairly agreed that the issue may be set-aside to the file of Assessing Officer to give one more opportunity to the assessee to explain it's case. 7. We have heard both the parties, perused the material on record and the orders of the authorities below. We find that, admitte....