Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
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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