Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Condonation of delay - No doubt the explanation offered is not ...

Income Tax

January 11, 2019

Condonation of delay - No doubt the explanation offered is not convincing but there is nothing on record brought by the Revenue to show that the appellant had purposely and willfully delayed in filing the appeal within the period of limitation - Delay condoned.

View Source

 


 

You may also like:

  1. Charitable institution - exemption u/s 11 - delay in filing the application for registration under Section 12A - the explanation offered is satisfactory and the delay...

  2. Validity of Show Cause notice - Non adjudication / delayed adjustication of SCN for 11 years - HC quashed to SCN stating that no explanation has been offered in the...

  3. Penalty u/s 271(1)(c) - When the matter travelled to the Tribunal, the explanation which was given by the assessee and accepted by the CIT(A) was once again examined by...

  4. Stay of demand - Delay in deciding the appeal cannot be attributed to the assessee - There is nothing on record to show when the order was communicated to the assessee - AT

  5. Compensation/ additional sum received for delay in payment of proceeds of shares tendered under the open offer - the reason for increasing the offer by the said sum may...

  6. Depreciation on sample flat - number of days asset used - the revenue has allowed the claim of 50% of the depreciation claimed by the assessee in the first year when the...

  7. Condoning the inordinate delay of '1924 days' for filing appeal before ITAT - Absolutely no tenable reason or explanation has been offered by the Appellant/Assessee for...

  8. Delayed adjudication of show cause notice - SCN issued in 2006 - adjudicated in 2018 - The Department has failed to put forth any justification or show any explanation...

  9. 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

  10. Capital expenditure - Disallowance of Expenditure on machines - Spare part or machine itself - No material has been brought to show by the revenue that the TUP is not a...

 

Quick Updates:Latest Updates