Peri (India ) P.Ltd, Mumbai JT CIT (OSD) CIR -13(1)(2), Mumbai

Last updated: 16 March 2021
Quick Summary
This order from the Income Tax Appellate Tribunal Mumbai addresses appeals filed by Peri (India) Private Limited for the assessment years 2012-13 and 2013-14. The appeals concern assessments completed under Section 143(3) read with Section 144C(3) of the Income Tax Act. A key issue discussed relates to a defect notice received by the assessee for the 2012-13 appeal, which indicated the appeal was filed 55 days late. The assessee explained this delay was due to the unavailability of directors for signing the appeal documents, leading to the use of an authorised signatory to avoid further delays.

Court :
ITAT Mumbai

Brief :
The captioned appeals filed by the assessee are directed against the orderof the order of the Commissioner of Income Tax (Appeals)-57, Mumbai [in short ‘CIT(A)’] and arise out of the assessment completed u/s 143(3) r.w.s.144C(3)of the Income Tax Act 1961, (the ‘Act’). As common issues are involved, we are proceeding to dispose off these appeals by a common order for the sake of convenience.

Citation :
ITA 3181/MUM/2019

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