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Limitation Starts From Service, Not From Convenience – CIT(A) Directed to Reconsider 42-Day Delay
Case Law Details
- Case Name
- Asian Resources Limited Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
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Asian Resources Limited Vs ITO (ITAT Delhi)
Limitation Starts From Service, Not From Convenience – CIT(A) Directed to Reconsider 42-Day Delay
Assessee filed the appeal before Tribunal with a delay of 474 days. Assessee explained that its business had been closed for several years due to financial stress & that Assessee, being a senior citizen suffering from age-related ailments, could not monitor e-mails, resulting in belated filing. Tribunal observed that as per the Supreme Court ruling in Collector, Land Acquisition Vs Katiji 167 ITR 471, delay supported by a bona fide cause deserves l...
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