Tag: condonation of delay
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 …
Appeal delay condonation-oversight due to election duty. CIT(A) did not find facts false, appellant did not stand to gain by filing belated appeal- ITAT ABCAUS Case Law Citation: ABCAUS 1203 (2017) (04) ITAT The Ground of Appeal: The Appellant was aggrieved by the order passed by the CIT(A) …
Guidelines for condonation of delay in appeal filing by Supreme Court and Calcutta High Court. In a recent judgment ITAT Kolkata has condoned delay of 471 days following following these guidelines. ABCAUS Case Law Citation: ABCAUS 1175 (2017) (03) ITAT Assessment Year : 2010-11 Date/Month of Pronouncement: March, …
Appeal delay condonation-when assessee not stand to gain by delaying filing appeals, reasons stated under oath in affidavit cannot be disbelieved – ITAT ABCAUS Case Law Citation: ABCAUS 1169 (2017) (03) ITAT Assessment Year : 2011-12 to 2013-14 Date/Month of Pronouncement: March 2017 Brief Facts of the Case: There …
