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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Condonation of delay of 655 days - negligence of an employee - ...


Court Condones 655-Day Appeal Delay Due to Work-from-Home Employee's Negligence u/s 273B.

August 16, 2019

Case Laws     Income Tax     AT

Condonation of delay of 655 days - negligence of an employee - mistake of employee working at residence appears to be reasonable and comes within the meaning of reasonable cause, as provided u/s 273B - a litigant does not stand to benefit by filing an appeal late, rather it creates undue hardship to the litigant, because of tax demand - delay condoned

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