2026 (2) TMI 368

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....r the Respondent Ms. B. Sapna Reddy, Learned Senior Standing Counsel representing Ms. J. Sunitha, learned senior standing counsel for Income Tax Department appearing on behalf. ORDER PER HON'BLE SRI JUSTICE P.SAM KOSHY Heard Mr. A.V. Raghu Ram, learned counsel for the petitioner and Ms. B. Sapna Reddy, learned senior standing counsel representing Ms. J. Sunitha, learned senior standing co....

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....tuation that prevailed post COVID-19 more particularly the business of the appellant coming to a standstill, they could not pursue the appeal promptly. He further contends that for the same reason, the appellant also could not contest the case effectively before the Commissioner of Income Tax (Appeals) as well, where the notice was not effectively served upon the appellant and the Commissioner of ....

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....doned the delay. The appellant prays for the same through the instant appeal filed under Section 260-A of Income Tax Act. 5. Learned Senior Standing Counsel for the Income Tax Department on the other hand submits that perusal of the grounds of condonation of delay submitted before the learned ITAT itself would go to show that the grounds are nothing but lame excuses and it was not the case wher....

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....al establishment and the appellant herein is not exception to the same. Another fact which cannot be lost sight of is that here again is the case as contended by the appellant that the order of the Commissioner of Income Tax (Appeals) which the appellant intended to challenge before the Tribunal also was one which was decided without hearing the appellant on merits rather was decided only on the b....