Home Highlights February 2013 Year 2013 This

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1. 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...

2. Power of NCLT to condone the delay beyond 15 days - Condonation of Delay of 27 days in filing for restoration was admitted - It is beyond comprehension as to how such a...

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. Inordinate delay of almost 10 years in adjudication of the case - The delay in completion of the adjudication proceedings for a period of almost 10 years cannot be...

5. Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

6. Condonation of delay in filing appeal - The appellant is a sole proprietorship firm and the Proprietor is aged about 70 years, therefore, we are of the view that the...

7. Condonation of delay - delay of 280 days - sufficient cause - The Tribunal noted that the delay was due to the callous and lackadaisical approach of the appellant in not...

8. Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

9. 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...

10. Condonation of delay - delay of almost 318 days - There is no culpable negligence or mala fide on the part of the assessee in delayed filing of the present appeal and he...

11. Condonation of delay of 1433 days in filing appeal before the tribunal - Tribunal condoned the delay in revenue appeal - error of law or not - In view of the facts and...

12. Condonation of the delay of 65 days - the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at...

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

14. Condonation of delay - delay in filing appeal - The assessee, has therefore, not been vigilant in challenging the re-assessment proceedings as well as the penalty...

15. Condonation of delay - delay of 11½ years - on the basis of findings in the order for subsequent year, appeal was filed for earlier year before CIT(A) - it is noticed...