condonation of delay Archives - Page 7 of 7

ITAT Condone delay as CA consumed time for preparation appeal papers

administrator September 27, 2018 Income Tax, ITAT

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-Medical certificate and affidavit enough to admit appeal

administrator September 22, 2018 Income Tax, ITAT

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

administrator November 5, 2017 Income Tax, ITAT, Judgments

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 decision of another IT authority

administrator September 14, 2017 High Courts, Income Tax, Judgments

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 set aside

administrator September 4, 2017 High Courts, Income Tax, Judgments

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 belated appeal- ITAT

administrator April 7, 2017 Income Tax, ITAT, Judgments

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.

administrator March 17, 2017 Income Tax, ITAT, Judgments

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

administrator March 13, 2017 Income Tax, ITAT, Judgments

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 …

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