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Income Tax - Highlights / Catch Notes

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Condonation of delay in filing the present appeal by 1241 days - ...

Case Laws     Income Tax

July 12, 2023

Condonation of delay in filing the present appeal by 1241 days - reasons for delay - Once the appeal has been dismissed ex-parte by the ld CIT(A) due to non-prosecution and his bank account has been attached by the Revenue authorities, the assessee has woken up again and filed the present appeal that too with a substantial delay. - there are clearly latches and negligence on part of the assessee in not filing the present appeal within prescribed time frame. - However, delay condoned - Matter restored before the CIT(A) - AT

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