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Income Tax - Highlights / Catch Notes

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Delay in filling appeal before ITAT - Delay of 68 days involved ...

Income Tax

April 13, 2024

Delay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - The Tribunal noted the substantial delay in filing the appeal and the absence of any application for condonation of delay. Citing precedent, the Tribunal emphasized the importance of providing valid reasons for delay. The Tribunal highlighted that the law regarding limitation must be construed strictly. - ITAT declined to condone the delay and dismissed the appeal as barred by limitation.

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