Kerala Small Idustries Development Corporation Ltd., Thiruvananthapuram V. The ACIT, Trivandrum

ITA 87/COCH/2022

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0616 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 27-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA No.87/Coch/2022 Kerala Small Industries Development Corporation Ltd., Thiruvananthapuram IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: COCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA No.87/Coch/2022 Assessment Year: 2013-14 Kerala Small Industries Development Corporation Ltd. M/s. Varma & Varma, Chartered Accountants, E-3, Sahasraram, Elankom Gardens Sasthamangalam Thiruvananthapuram 695 010 Kerala PAN NO : AAACK9435C Vs. ACIT Circle 1(1) Thiruvananthapuram APPELLANT RESPONDENT Appellant by : Shri Krishnanath N., A.R. Respondent by : Smt. J.M. Jammuna Devi, Sr. DR Date of Hearing : 04.08.2022 Date of Pronouncement : 04.08.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by the assessee is directed against order of CIT(A), NFAC, Delhi dated 1.9.2021 for the assessment year 2013-14. 2. At the time of hearing, Ld. A.R. submitted that assessee is unable to login the Income Tax portal on account of technical ITA No.87/Coch/2022 Kerala Small Industries Development Corporation Ltd., Thiruvananthapuram Page 2 of 2 problem and sought an opportunity to furnish the documents before the NFAC digitally. 3. We agree to the request of the assessee’s counsel. Accordingly, we remit the file to the file of CIT(A), NFAC to furnish details before NFAC to support assessee’s case. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 4th Aug, 2022 Sd/- (George George K.) Judicial Member Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 4th Aug, 2022. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore