| |
| The Tax Publishers2023 TaxPub(DT) 1166 (Mum-Trib) INCOME TAX ACT, 1961
Section 253(5)
Where delay was falling within the relaxation period provided by the Supreme Court in the light of Covid-19 pandemic, the same was liable to be condoned and appeal was admitted for adjudication.
|
Appeal [Tribunal] - Condonation of delay - Delay falling within relaxation period provided by Supreme Court -
Appeal filed by assessee before ITA was delayed by 170 days. Assessee sought for condonation of delay pleading that period of delay fell within the relaxation period provided by the Supreme Court in the light of Covid-19 pandemic.Held: Delay falling within the relaxation period provided by the Supreme Court in the light of Covid-19 pandemic was condoned and appeal was admitted for adjudication.
REFERRED :
FAVOUR : Delay condoned.
A.Y. : 2011-12
INCOME TAX ACT, 1961
Section 14
 SUBSCRIBE FOR FULL CONTENT
|