Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Condonation of delay - delay of 1607 days in filing the appeal by the assessee before ITAT - The Tribunal acknowledged the significant delay but emphasized that the length of the delay should not be the sole determining factor. It considered the reasons provided by the assessee, including ill health and financial stress, and compared the delay to similar cases where longer delays had been condoned. Ultimately, the Tribunal found sufficient cause for the delay and decided to condone it. - Regarding the addition u/s 69, the Tribunal noted that the orders of the AO and CIT(Appeals) were ex-parte. It directed the case to be restored to the file of the Assessing Officer for fresh adjudication.
Condonation of delay - delay of 1607 days in filing the appeal by the assessee before ITAT - The Tribunal acknowledged the significant delay but emphasized that the length of the delay should not be the sole determining factor. It considered the reasons provided by the assessee, including ill health and financial stress, and compared the delay to similar cases where longer delays had been condoned. Ultimately, the Tribunal found sufficient cause for the delay and decided to condone it. - Regarding the addition u/s 69, the Tribunal noted that the orders of the AO and CIT(Appeals) were ex-parte. It directed the case to be restored to the file of the Assessing Officer for fresh adjudication.
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