https://www.taxtmi.com/caselaws?id=326287 The Patna High Court held that the Income Tax Appellate Tribunal had no jurisdiction to entertain the appeal without condoning the delay in filing the Revenue's appeal. The Court emphasized that no appeal could be considered pending until the delay was condoned, rejecting arguments based on the appellant's knowledge of the delay. The Court quashed the Tribunal's order and remitted the matter for the Tribunal to first address the condonation of delay application. The High Court ruled in favor of the appellant, directing the Tribunal to prioritize the limitation issue, rendering further discussion on other substantial questions unnecessary. en-us Wed, 02 Mar 2016 00:00:00 +0530 Tue, 31 Jan 2017 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326287 The Patna High Court held that the Income Tax Appellate Tribunal had no jurisdiction to entertain the appeal without condoning the delay in filing the Revenue's appeal. The Court emphasized that no appeal could be considered pending until the delay was condoned, rejecting arguments based on the appellant's knowledge of the delay. The Court quashed the Tribunal's order and remitted the matter for the Tribunal to first address the condonation of delay application. The High Court ruled in favor of the appellant, directing the Tribunal to prioritize the limitation issue, rendering further discussion on other substantial questions unnecessary. Case-Laws Income Tax Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326287