High Court Dismisses Revenue's Late ITAT Appeal to Prevent Harassment and Unnecessary Costs for Assessee.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Delay in filing an appeal before the ITAT - Revenue appeal - to issue notice upon the respondent and thereafter to condone the delay and thereafter to dismiss the Appeal (which as observed above lacs merits) will cause undue harassment to the respondent-Assessee and for no reason the Assessee will have to incur expenditure to appear in the delay condone application - HC....