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Income Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Condonation of delay - it filed appeal against the assessment ...


Condonation Granted for Late Appeal Against Assessment Order Under Income-tax Act Due to Plausible Explanation by Assessee.

April 15, 2020

Case Laws     Income Tax     AT

Condonation of delay - it filed appeal against the assessment order instead of 154 order passed by the Assessing Officer because the scope in challenging the assessment order in appeal is far more wider than challenging the order passed under Section 154 of the Income-tax Act for rectification of any mistake. Since the assessee has availed one of the courses available to it and this has made its appeal time barred, it is a plausible explanation for condonation of delay. - Delay condoned - AT

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