Tag: condonation of delay
Levy of fee us/ 234E prior to 01.06.2015. ITAT explains the law on condonation of delay by assessee in filing these appeals before the CIT(A) ABCAUS Case Law Citation: ABCAUS 2999 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties: Collector, Land Acquisition Vs. MST Katiji …
Delay condoned as assessee filed a single appeal against two penalty orders and later realized that a single appeal against two penalty orders passed under different sections not permissible ABCAUS Case Law Citation: ABCAUS 2954 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties Manoj Ahuja …
Dismissal of appeal in limine by CIT(A) for delay-ITAT followed as no ground was raised by assessee with regard to non condonation of delay ABCAUS Case Law Citation: ABCAUS 2919 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties Ram Mohan Kabra (257 ITR 773) K. …
Not providing certified copy of penalty order was reasonable basis for seeking condonation of delay in filing the appeal before the CIT(A) ABCAUS Case Law Citation:ABCAUS 2679 (2018) (12) ITAT This appeal was filed by the assessee against the order of CIT(A) wherein the appeal of the assessee …
Delay in filing appeal for negligence and laches of counsel cannot be condoned as avoidable cause for delay by due care and attention cannot be sufficient cause – ITAT ABCAUS Case Law Citation: ABCAUS 2595 (2018) (10) ITAT The appellant assessee’s appeal was directed against the order passed …
ITAT Condone delay as CA consumed time for preparation appeal papers. ITAT condoned the delay of 24 days in filing the appeal and admitted the appeal ABCAUS Case Law Citation: ABCAUS 2536 (2018) 09 ITAT There was a delay of 24 days in filing the appeal before …
Condonation of delay in filing appeal due to illness-CIT(A) ought to have asked medical certificate and affidavit and admitted appeal and disposed it on merit – ITAT ABCAUS Case Law Citation: ABCAUS 2528 (2018) 09 ITAT The appellant assessee was aggrieved by the order of CIT(A) who had …
No delay condonation application was required for appeals when the order was received late- ITAT restores appeals of the assessee to the file of CIT-A ABCAUS Case Law Citation: ABCAUS 2115 (2017) (11) ITAT The Challenge/Grievance: The assessee had challenged the orders of Commissioner of Income Tax –Appeals …
CBDT refusal to condone delay in filing return u/s 119(2)(b) cannot be contrary to the decision arrived at by another authority exercising analogous powers under the Income Tax Act. ABCAUS Case Law Citation: ABCAUS 2070 (2017) (09) HC The Grievance: The instant Writ Petition was filed under …
Deduction u/s 80IC denied for delay in filing return allowed by High Court. CBDT Order u/s 119(2)(b) denying to condone the delay of 46 days set aside. ABCAUS Case Law Citation: ABCAUS 2059 (2017) (09) HC The Grievance: The Petitioner firm had filed the instant petition under …