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

Delay in filing appeal condonable if reasonable cause exists. Substantial justice trumps technicalities. TDS computation remitted for re-examination. Update contact details & cooperate.

Case Laws Income Tax

July 6, 2024

Condonation of delay in filing appeal before CIT(A) granted despite delay of 1000 to 2000 days, as substantial justice prevails over technical considerations. Excessive or inordinate delay irrelevant when reasonable cause exists. Reliance placed on precedents condoning delays up to 21 years. TDS u/s 194C computed on year-end figures from Receipt & Payment account incorrect; remitted to AO for fresh examination of each payment's TDS applicability. Assessee directed to update contact details, provide necessary documents, and cooperate; failure may lead to denial of leniency. Appeals allowed for statistical purposes.

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

Delay in filing appeal condonable if reasonable cause exists. Substantial justice trumps technicalities. TDS computation remitted for re-examination. Update contact details & cooperate.

Case Laws Income Tax

July 6, 2024

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