Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to illness, but failed to provide sufficient evidence to support this claim. The lack of participation and cooperation by the assessee throughout the assessment process further weakened their case for condonation of the delay. Considering the lack of a convincing explanation for the delay and the assessee's history of non-cooperation, the ITAT upheld the dismissal of the appeal by the Commissioner of Income-Tax (Appeals) due to non-prosecution.
Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to illness, but failed to provide sufficient evidence to support this claim. The lack of participation and cooperation by the assessee throughout the assessment process further weakened their case for condonation of the delay. Considering the lack of a convincing explanation for the delay and the assessee's history of non-cooperation, the ITAT upheld the dismissal of the appeal by the Commissioner of Income-Tax (Appeals) due to non-prosecution.
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