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2018 (5) TMI 1486 - ITAT HYDERABADWhether the delay of 1142 days in filing of the appeal before CIT(A) can be condoned - order passed u/s 200A(1) was appealable before 1.6.2015 or not - Held that:- When a case with arguable points is shut on presumptions of limitation, it results in throwing out a good case at the threshold with only a necessary implication of justice being propagated and justice being denied. - the delay in filing of appeal before CIT(A) is to be condoned in the interest of justice - the issue is to be considered on merits in accordance with law and after providing reasonable opportunity of being heard to the assessee - allowed for statistical purposes
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