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2018 (10) TMI 1035 - AT - Income TaxDenial of the CIT(A) to admit the appeal - refusing to condone the delay in filing appeal before the CIT(A) - Held that:- The assessee has provided justification for such delay. The assessee has taken consistent position that its business venture has closed down and the possession of the premises have been taken by the lender bank on 14.07.2010. The power supply was also disconnected much earlier. The assessee has underlined his precarious financial position giving rise to such alleged lapse. It is the case of the assessee that respective orders of assessment and penalty presently appealed against were not made privy to the assessee. The assessee has obtained the certified copy of the respective orders from the AO belatedly on 07.04.2015 and when this date of receipt/service of order is taken into account, there is no delay in filing the appeal. Delay condoned - Matter restored before CIT(A).
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