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...
The assessee sought condonation of delay in filing an appeal before the CIT(A)-NFAC, citing illness with Bipolar disorder and residence in USA as reasons for the delay. The CIT(A)-NFAC rejected the assessee's submissions and denied condonation. However, the ITAT, considering the assessee's health condition, condoned the 351-day delay and remitted the matter to the CIT(A)-NFAC for fresh consideration, granting the assessee an opportunity to be heard. The ITAT cautioned the assessee to cooperate promptly, failing which the CIT(A)-NFAC could pass an appropriate order based on available records. The assessee's appeal was allowed for statistical purposes.
The assessee sought condonation of delay in filing an appeal before the CIT(A)-NFAC, citing illness with Bipolar disorder and residence in USA as reasons for the delay. The CIT(A)-NFAC rejected the assessee's submissions and denied condonation. However, the ITAT, considering the assessee's health condition, condoned the 351-day delay and remitted the matter to the CIT(A)-NFAC for fresh consideration, granting the assessee an opportunity to be heard. The ITAT cautioned the assessee to cooperate promptly, failing which the CIT(A)-NFAC could pass an appropriate order based on available records. The assessee's appeal was allowed for statistical purposes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
