https://www.taxtmi.com/caselaws?id=459582 The Calcutta HC addressed an appeal under Section 260A of the Income Tax Act, 1961, regarding the ITAT's dismissal of an appeal due to non-appearance. Despite acknowledging the appellant's lack of diligence, the HC condoned a 106-day delay in filing and restored the miscellaneous application to the ITAT for reconsideration. The HC emphasized the importance of pursuing legal matters diligently and partly allowed the appeal, setting aside the Tribunal's order of June 10, 2022, while granting another opportunity for the appellant to have the application heard afresh on merits. en-us Mon, 28 Nov 2022 00:00:00 +0530 Wed, 18 Dec 2024 19:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459582 The Calcutta HC addressed an appeal under Section 260A of the Income Tax Act, 1961, regarding the ITAT's dismissal of an appeal due to non-appearance. Despite acknowledging the appellant's lack of diligence, the HC condoned a 106-day delay in filing and restored the miscellaneous application to the ITAT for reconsideration. The HC emphasized the importance of pursuing legal matters diligently and partly allowed the appeal, setting aside the Tribunal's order of June 10, 2022, while granting another opportunity for the appellant to have the application heard afresh on merits. Case-Laws Income Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459582