Appeal Rejected Due to 300-Day Delay: Tribunal Refuses to Entertain 80P Deduction Claim

Khadakala Seva Sahkari Mandali Ltd. Vs ITO (ITAT Rajkot) Belated Return, Belated Appeal: Without Condonation Petition Proves Fatal-Tribunal Refuses to Condoned 300-Day Delay—80P Claim Dies at Threshold Assessee filed appeal against CPC intimation u/s 143(1) disallowing deduction of ₹3,58,271/- u/s 80P on the ground that return was filed belatedly on 27.03.2019, much beyond due date of 31.08.2018. CIT(A) dismissed the appeal on merits as well. Before Tribunal, notice of hearing was duly served, yet no appearance was made; no adjournment request was filed; and crucially, no petition for cond...