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Income Tax - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Condonation of delay - delay of 41 months in filing appeal ...

Case Laws     Income Tax

April 19, 2022

Condonation of delay - delay of 41 months in filing appeal before the CIT(A) - according to the assessee, it could not realize the effect and consequence of the order passed under section 143(1) - this is a harsh decision as there is no supposition that everybody is the custodian of law, though ignorance of law is not an excuse for any wrong action. But in the instant case, according to the assessee, it could not realize the effect and consequence of the order passed under section 143(1). This, according to us, is a convincing reason. - Delay condoned - AT

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