Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The ITAT condoned a delay of 2066 days in filing the appeal, attributing the delay to the assessee's CA's inaction and ongoing FIRs causing a deadlock. The tribunal held that the impugned order was not decided on merits. Consequently, the delay before the CIT(A) was condoned on sufficient cause grounds, but a cost of Rs. 2,500 was imposed on the assessee for lack of vigilance. The impugned order was set aside, and the matter was remanded to the CIT(A) for de novo adjudication. The CIT(A) was directed to provide the assessee a full opportunity of hearing and to pass a reasoned, speaking order after the payment of the imposed cost to the Prime Minister's Relief Fund, with proof of payment to be submitted.
The ITAT condoned a delay of 2066 days in filing the appeal, attributing the delay to the assessee's CA's inaction and ongoing FIRs causing a deadlock. The tribunal held that the impugned order was not decided on merits. Consequently, the delay before the CIT(A) was condoned on sufficient cause grounds, but a cost of Rs. 2,500 was imposed on the assessee for lack of vigilance. The impugned order was set aside, and the matter was remanded to the CIT(A) for de novo adjudication. The CIT(A) was directed to provide the assessee a full opportunity of hearing and to pass a reasoned, speaking order after the payment of the imposed cost to the Prime Minister's Relief Fund, with proof of payment to be submitted.
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