ITAT Ahmedabad Condones Delay in Filing Appeals Due to Wrong Email Notices

Briya Enterprise Limited Vs ITO (ITAT Ahmedabad) Wrong Service of Notices Justifies Delay – Appeals Restored for Fresh Decision- Delay Due to Wrong Email IDs Condoned- Natural Justice Prevails The appeals were filed by Briya Enterprise Ltd. (earlier Arihant Enterprise Ltd.) against separate orders of CIT(A), NFAC, Delhi, for six years. The assessments had been reopened u/s 147 r.w.s. 148 on the basis of incriminating material found during search at the premises of Sanjay Shah & Jignesh Shah, alleging that the Assessee was beneficiary of accommodation entries. The impugned CIT(A) orders w...