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Income Tax

No Condonation of Delay for gross negligence, inaction and laches

Case Law Details

Case Name
Shri Kunal Surana, Vs The ITO (ITAT Mumbai)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2006-07
Advertisement ITAT MUMBAI BENCHES “A”, MUMBAI ITA No.: 3297/Mum/2012 Assessment Year: 2006-07 Shri Kunal Surana, vs. The ITO Date of hearing : 14.03.2013 Date of pronouncement : 19.04.2013  Summary of the Case Law Out of the reasons given by the appellant for condonation of delay, it is to be looked into whether the appellant had acted with reasonable diligence in prosecuting his appeal and whether he was prevented by sufficient cause for not filing his appeal within the period of limitation as prescribed by law. We may observe that the explanation put forth by the learned AR does not ...
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0 Comments
  1. Can somebody throw some light on the following matter:
    The District Consumer Court had condoned the delay in filing the petition and the Plaintiff paid the cost to the court. Thereafter, the matter went to State Consumer Court, which overuled the condonation granted by the District Forum.

    Is there any case law which says that the condonation granted cannot be overruled or reversed.?

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