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ITAT Chennai Condones 45-Day Delay; NFAC Cannot Reject Appeal In-Limine When Cause Is Reasonable
Case Law Details
- Case Name
- S838N Maniyakkaranur Primary Agricultural Co-op. Credit Society Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Chennai
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S838N Maniyakkaranur Primary Agricultural Co-op. Credit Society Vs ITO (ITAT Chennai)
ITAT Chennai Condones 45-Day Delay; NFAC Cannot Reject Appeal In-Limine When Cause Is Reasonable
Chennai ITAT, in set aside the order passed by the CIT(A), NFAC, Delhi, which had dismissed the appeal in-limine on the ground of a 45-day delay in filing the appeal. The Tribunal noted that the Assessee-society had filed a detailed petition for condonation explaining that the AO’s order was received on 20-03-2024 and the Secretary of the society was ill, underwent surgery and was advised rest till 25-05-2024, a...






