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2023 (10) TMI 1287 - SC ORDERCondonation of delay - ITAT dismissed the appeals on the ground that there is a delay of 246 days and there is no explanation for condoning the delay - HELD THAT:- As noticed that the order of the Commissioner of Income Tax (Appeals) dated 21.02.2013 was communicated to the Appellant only on 18.12.2013. Thereafter, the Appellant immediately obtained a certified copy of the order passed by CIT(A) on 30.12.2013 and preferred an appeal on 06.01.2014. In the facts and circumstances of the case we deem it appropriate to condone the delay. Considering the amount involved in the appeals, we are also of the opinion that the appellant must have an opportunity of contesting the appeals before the Tribunal. We set aside the order passed by the Income Tax Appellate Tribunal [2018 (2) TMI 2106 - ITAT JAIPUR] followed by decisions of the High Court [2018 (8) TMI 2136 - RAJASTHAN HIGH COURT] & [2018 (8) TMI 2135 - RAJASTHAN HIGH COURT] and restore the matters back on the file of the Income Tax Appellate Tribunal for consideration of the matters on merits. This will be subject to the Appellant’s paying an amount of Rs. 25,000/ towards cost to the respondent.
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