https://www.taxtmi.com/caselaws?id=439809 The appeals ITA Nos. 215 & 216/Rjt/2022 were dismissed as time-barred by 6901 days due to the appellant's relocation and health issues. The Settlement Commission's exclusive jurisdiction was upheld, leading to the dismissal of the appeals by the CIT(A)-4, Rajkot. However, the Tribunal condoned the delay, allowing the appellant to file appeals. Appeals ITA Nos. 72 & 73/Rjt/2023 were successful, with penalties under Sections 271D and 271E quashed due to contradictions in the tax treatment. en-us Wed, 28 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439809 The appeals ITA Nos. 215 & 216/Rjt/2022 were dismissed as time-barred by 6901 days due to the appellant's relocation and health issues. The Settlement Commission's exclusive jurisdiction was upheld, leading to the dismissal of the appeals by the CIT(A)-4, Rajkot. However, the Tribunal condoned the delay, allowing the appellant to file appeals. Appeals ITA Nos. 72 & 73/Rjt/2023 were successful, with penalties under Sections 271D and 271E quashed due to contradictions in the tax treatment. Case-Laws Income Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439809