Home Highlights November 2013 Year 2013 This

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1. Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

2. Condonation of delay - Change in opinion - Delay due to analysis of appeal - how a mere change of opinion could be construed as a sufficient cause warranting condonation...

3. Condonation of delay of 349 days in filing the present appeal - when the ld. CIT(A) has decided the appeal of the assessee vide impugned ex-parte order, the delay in...

4. Income assessed in hands of Appellant as Representative Assessee. No credit for prepaid taxes availed by beneficiaries. JCIT(A) directed AO to verify claim of prepaid...

5. Income tax liability of employees - Remission of income tax liability borne on behalf of the employees - it is also possible that earlier years the assessee has not...

6. Condonation of delay in filing the Income tax returns on the specified due date u/s 119(2)(b) - As per petitioner due to covid-19 pandemic and due to change of Auditors,...

7. Condonation of delay - delay of 206 days - assessee had not moved any condonation application explaining the reasons - The Tribunal noted that the expression “sufficient...

8. Condonation of delay - delay of 345 days in filing the appeal before CIT(A) - Each case for condonation is to be decided on its own facts and merits. The facts may...

9. Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

10. The assessee had been following the mercantile system of accounting, wherein book profits are taken for tax assessment, though credit or debit amounts may not be...

11. Condonation of delay of 84 days in filing an appeal before CIT(A) - explanation offered by the assessee for condoning the delay of 84 days in filing of the appeal before...

12. Amendment of section 197. - Scope extended - where, in the case of any income of any person or sum payable to any person, the income-tax is required to be deducted at...

13. Tribunal found assessee had reasonable cause for delay in furnishing Tax Audit Report due to delay in finalization of statutory audit arising from dispute between Board...

14. Condonation of delay - delay of 2554 days in filing the appeal - sufficient cause for delay - assessee waited for the decision of the similar issue pending before the...

15. Condonation of delay – Ignorance of law is not an excuse - delay not condoned - AT