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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Condonation of delay of 122 days - If explanation is not ...


Tribunal Condones 122-Day Filing Delay, Imposes Costs to Balance Justice, Ensures Fairness Without Prejudicing Respondents or Petitioner.

May 17, 2019

Case Laws     Income Tax     HC

Condonation of delay of 122 days - If explanation is not satisfactory, the Tribunal has to weigh balance of justice. No prejudice will be caused to respondents if delay is condoned; if not, petitioner will suffer. In such circumstances reasonable costs would balance the scale of justice - cost imposed and delay condoned

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