9911796707
TMI BlogTime Limit for Filing of Appeal & Memorandum of cross objections before Appellate Tribunal [ Section 112(1)/(3)/(5)/(6) ]X X X X Extracts X X X X X X X X Extracts X X X X ..... he date on which the order sought to be appealed against is communicated to the person preferring the appeal [ or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later . ] [Inserted vide of the Finance (No. 2) Act, 2024 w.e.f. 01-08-2024, but come into force from the date 01.11.2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to force from the date 01.11.2024 vide N.No. 17/2024 dated 27.09.2024 ] [ Section 112(3) ] Condone Delay :- Appellate Tribunal may permit to condone the delay in filing appeal by assessee for a further period of 3 months. if it is satisfied that there was sufficient cause for not presenting it within that period. [ Section 112(6), Inserted vide Finance (No. 2) Act, 2024 w.e.f. date 01.11.2024 vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s-objections, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the prescribed time limit specified for filing appeal. Time limit for filling Cross objection within 45 days from the date of the receipt of notice of appeal; Condone delay:- Appellate Tribunal is empowered to condone the delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 109 , enters office; (b) the six months from the date on which the said order has been passed in section 112(3) , the start of the six months period shall be considered to be the later of the following dates:- (i) date of communication of order; or (ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
