Home Highlights February 2015 Year 2015 This

You may also like:

1. Condonation of delay - mis-placement of the records in the office of the assessee cannot be a sufficient ground for condonation of delay. - AT

2. Condonation of delay in filing revised return - delay cannot be attributed to the petitioner since being a co-operative society is bound by the provisions of KCS Act -...

3. Condonation of delay in filing an appeal - delay of 10 years - it is clear that his state of mind is perfect and he is taking treatment for his ill-health therefore, he...

4. Condonation of delay – Ignorance of law is not an excuse - delay not condoned - AT

5. Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

6. Condonation of delay in filing appeal - “sufficient cause or reason” of delay - If the negligence or omission is a by-product of a deliberate attempt with mala fide...

7. Condonation of delay - Refund claim of SAD - Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay -...

8. Condonation of delay - Inordinate delay of 439 days - it is the adequacy of the explanation that matters and not the length of delay - condonation denied - AT

9. Condonation of delay - Delay of 1234 days - Non delivery of order - While a vigilant only gets leniency for condonation of delay, an indolent fails to get such consideration - AT

10. Condonation of delay - delay of 206 days - assessee had not moved any condonation application explaining the reasons - The Tribunal noted that the expression “sufficient...

11. Condonation of delay - delay of 345 days in filing the appeal before CIT(A) - Each case for condonation is to be decided on its own facts and merits. The facts may...

12. Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the...

13. Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

14. Delay in filing the revised return of income u/s 139(5) - delay of 37 days in filing the revised returns - No doubt, the petitioner is a Pilot, who has to travel...

15. Condonation of Delay - Delay in filing appeal by revenue - The applicant had attempted to explain the delay which can be attributed to the administrative reasons and...