Delay in filling appeal before ITAT - delay of 105 days - The ...
Income Tax
April 25, 2024
Delay in filling appeal before ITAT - delay of 105 days - The Tribunal exercised its discretion in condoning the delay, emphasizing the importance of accepting explanations for delays to advance substantial justice. Considering the appellant's circumstances, including their remote location and irregular email checking habits, the Tribunal accepted the explanation provided for the delay.
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