Home Highlights March 2013 Year 2013 This

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1. 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

2. Condonation of delay in filing an appeal - delay of 442 days - The explanation for delay of 442 days in our view is insufficient, unsatisfactory and unreasonable....

3. Estimation of gross profit - assessee had given a reasonable explanation for the lower gross profit shown by it during the relevant previous year - addition for lower...

4. Condonation of delay filing appeal before ITAT - delay of 3966 days - revenue appeals - As there is an explanation as regards the bonafide reasons/omission on the part...

5. Condonation of delay of 84 days in filing an appeal before CIT(A) - explanation offered by the assessee for condoning the delay of 84 days in filing of the appeal before...

6. 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...

7. 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...

8. Condonation of delay of 122 days - If explanation is not satisfactory, the Tribunal has to weigh balance of justice. No prejudice will be caused to respondents if delay...

9. Delay in filling appeal before ITAT - delay of 105 days - The Tribunal exercised its discretion in condoning the delay, emphasizing the importance of accepting...

10. 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...