Condonation of delay in filing of appeal before CIT(A) - delay ...

Appeal Delay of 33 Months Condoned Due to COVID-19 and Ex-Parte Order; Assessee's Claim Deemed Genuine.

December 13, 2023

Case Laws Income Tax AT

Condonation of delay in filing of appeal before CIT(A) - delay of approximately 33 months - If one consider the facts and circumstances in its entirety, then the claim of the Assessee seems to be genuine which requires lenient view; hence we, by considering the peculiar facts and circumstances as the assessment order dated 27/12/2019 was passed as ex-parte U/s 144 read with section 147 of the Act and thereafter from March 2020 onwards Covid-19 period was started - Delay condoned - AT

View Source

← Previous Next →

Condonation of delay in filing of appeal before CIT(A) - delay ...

Appeal Delay of 33 Months Condoned Due to COVID-19 and Ex-Parte Order; Assessee's Claim Deemed Genuine.

December 13, 2023

Case Laws Income Tax AT

You may also like:

The High Court held that the delay of 80 days in filing the Return of Income should be condoned as the petitioner faced genuine hardship due to valid reasons arising...

The court rejected the petitioner's application for condonation of a 216-day delay in filing their Income Tax Returns (ITRs). The reasons cited by the petitioner, delay...

Petitioner diligently pursued refund claim. Payments delayed due to arbitration dispute. Refund claim filed timely with jurisdictional authority. Delay occurred due to...

Condonation of delay of 302 days in filing appeal - It is undisputed that it places a limitation on the extent to which the delay can be condoned by the Commissioner...

Condonation of delay in filing the Income tax returns on the specified due date u/s 119(2)(b) - As per petitioner due to covid-19 pandemic and due to change of Auditors,...

The assessee delayed filing an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)) by 1008 days, citing changes in administrative staff and management roles...

The HC dismissed a petition challenging the Appellate Authority's refusal to condone a 95-day delay in filing a GST appeal. Under Section 107(1) of GST law, appeals must...

Condonation of delay in filing appeal - three months prescribed period and one month condonable period - Hon'ble Supreme Court has made it clear that what was extended...

Condonation of delay in filing appeal - Cancellation of GST registration - the total period during which the appeal ought to have been preferred was four months from the...

Relaxation in adherence to prescribed timelines issued by SEBI due to Covid 19 - Circular

Condonation of delay in filling appeal before CIT(A) - CIT(A) dismissing the appeal of the assessee in-limine - The Appellate Tribunal recognized the appellant's...

ITAT ought to have condoned 53 days' delay in preferring appeal as appellant explained delay occurred due to wrong advice of counsel to reapply for registration u/s 12A,...

Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to...

Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

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...

Quick Updates: