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2018 (7) TMI 2346 - ITAT KOLKATACondonation of delay filing appeal before the CIT(A) - delay of 540 days in filing of the appeal - assessee submitted that he was not properly advised by the tax practitioner, who had received the order - HELD THAT:- Assessee has been prevented by sufficient cause from filing of this appeal in time. Both the assessee and the tax consultant have filed affidavits giving the facts. Hence, we condone the delay in filing of the appeal before the ld. CIT(A). While doing so in terms of the judgment of Vijay Vishin Meghani [2017 (10) TMI 248 - BOMBAY HIGH COURT] we direct the assessee to pay costs of ₹ 10,000/- to the revenue.
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