Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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The assessee delayed filing an appeal against an order dismissing their appeal contesting the assessment u/s 143(3), resulting in a 346-day delay. The ITAT held that there was no explanation for the initial 90-day delay, even after the assessee became aware of the delay on 28.10.2022. The assessee's affidavits dated 24.01.2023 and 18.04.2024 contradicted the Revenue's report regarding the date of knowledge of the assessment. The assessee's revised affidavit claiming knowledge on 24/11/2022 based on penalty orders u/ss 270A/271AAC was incomprehensible and reprehensible. The ITAT condemned the assessee's second affidavit, which appeared to be filed surreptitiously without bringing the changed date to the ITAT's notice, as clearly false and an attempt to mislead the court. The ITAT allowed the assessee time to produce evidence and cross-examine the deponent, but no material or deposition was advanced. With the affidavits being found false and no reasonable cause for the delay, the ITAT dismissed the assessee's appeal.
The assessee delayed filing an appeal against an order dismissing their appeal contesting the assessment u/s 143(3), resulting in a 346-day delay. The ITAT held that there was no explanation for the initial 90-day delay, even after the assessee became aware of the delay on 28.10.2022. The assessee's affidavits dated 24.01.2023 and 18.04.2024 contradicted the Revenue's report regarding the date of knowledge of the assessment. The assessee's revised affidavit claiming knowledge on 24/11/2022 based on penalty orders u/ss 270A/271AAC was incomprehensible and reprehensible. The ITAT condemned the assessee's second affidavit, which appeared to be filed surreptitiously without bringing the changed date to the ITAT's notice, as clearly false and an attempt to mislead the court. The ITAT allowed the assessee time to produce evidence and cross-examine the deponent, but no material or deposition was advanced. With the affidavits being found false and no reasonable cause for the delay, the ITAT dismissed the assessee's appeal.
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