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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Condonation of delay in filing appeal before CIT(A) - merely on ...

Case Laws     Income Tax

January 31, 2020

Condonation of delay in filing appeal before CIT(A) - merely on technicalities, the Government cannot retain a single pie of taxpayer which is not authorized by law. - merely because there was a technical flaw or violation of not filing the appeal initially by electronically which was admittedly complied by the assessee subsequently, this Tribunal is of the considered opinion that the appeal of the assessee cannot be thrown away.

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