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2018 (1) TMI 278 - MADRAS HIGH COURTCondonation of delay - Appellate Tribunal dismissing the Appeal as unadmitted in limine by declining to condone the delay caused in filing the Appeal - Held that:- We direct the appellant/assessee to pay 50% of the disputed tax, which, according to the assessment order, is ₹ 11,95,591/- within a period four weeks from the date of receipt of a copy of this order. If the appellant complies with the condition, i.e. by remitting 50% of the disputed tax, then, the Tribunal is directed to condone the delay, and take the Appeal on its file, and take a decision on merits and in accordance with law. However, if the assessee fails to comply with the conditional order within the stipulated time, the benefit of this order will not enure to the assessee/appellant and this Appeal would be automatically dismissed, without further reference to this Court. On the above terms, the substantial questions of law raised in this Tax Case Appeal are answered accordingly.
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