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| The Tax Publishers2022 TaxPub(DT) 4232 (Raip-Trib) Appeal (Tribunal)
Section 253(5)
Where assessee filed appeal after expiry of statutory period with a delay of 74 days (approx.), however, within the permitted relaxation period of limitation, i.e., between 15-3-2020 to 28-2-2022. In the light of direction of Supreme Court, delay was condoned.
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Appeal (Tribunal) - Condonation of delay - Assessee filed appeal after expiry of statutory period with a delay of 74 days (approx.), however, within the permitted relaxation period of limitation, i.e., between 15-3-2020 to 28-2-2022 -
Assessee filed appeal after expiry of statutory period with a delay of 74 days (approx.), however, within the permitted relaxation period of limitation, i.e., between 15-3-2020 to 28-2-2022. Held: In the light of direction of Supreme Court vide MA Nos. 21 & 29 of 2022, MA No. 665 of 2021 and Suo Motu WP No. 3 of 2020, delay was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
INCOME TAX ACT, 1961
Section 263
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