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2017 (4) TMI 773 - HC - Income TaxDelay in filing an appeal before the ITAT - Revenue appeal - Condonation of delay - Held that:- the learned Tribunal has rightly dismissed the Appeal on the ground that the tax effect involved in the Appeal is less than the monetary limits prescribed by the CBDT to prefer an Appeal before the learned Tribunal. Under the circumstances, as such there is no merits in the Appeal. Under the circumstances, to issue notice upon the respondent and thereafter to condone the delay and thereafter to dismiss the Appeal (which as observed above lacs merits) will cause undue harassment to the respondent-Assessee and for no reason the Assessee will have to incur expenditure to appear in the delay condone application.
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