2025 (9) TMI 101

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....This is an appeal preferred by the revenue against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 30.09.2024 for the AY 2016-17. 02. The appeal of the Revenue is time barred by 19 days. Considering the facts and circumstances of the case, we find that there are sufficient and plausible reasons to condone the delay and hence the delay ....

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....urt in case of Exide Industries Ltd. v. Union of India [2007] 292 ITR 470 (Cal.), whereas the Supreme Court subsequently reversed the decision in Union of India v. Exide Industries Ltd. [2020] (Civil Appeal No. 3545 of 2009), (116 taxmann.com 378). 05. After hearing the rival contentions and perusing the materials available on record, we observe that in the assessment framed u/s 143(3) dated 21....