Case Law Details
Case Name : Pamstar Exports Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Mumbai
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Pamstar Exports Vs ACIT (ITAT Mumbai)
Assessee has filed the appeal physically on 26.04.16 which was before the due date of filing the appeal and Ld. CIT(A) has dismissed the appeal holding that assessee has filed the appeal manually which is invalid. Admittedly, the scheme of physical filing of appeal was replaced by electronic /online w.e.f. 01.03.2016 vide rule 45 of the Income Tax Rules. Since there was some difficulty in e-filing, CBDT has taken due cognizance of such difficulty and extended the time limit vide its circular. Thus, Ld. CIT(A) should have accepted the appeal and decided the...
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Due to receipt of arrear of pension during the financial year 2020-21, TDS for Rs.01,04,558/- has been deducted. But, due to non receipt of Calculation sheets of arrear, I could not e verify my ITR within 120 days of filing of my income tax return on 31.12.2021. Now, I have received calculation sheets from the pension paying bank branch on 22.03.2023. So, kindly let me know the address of Appellate Authority to whom I may Appeal for condonation of delay through post as don’t know the procedure of sending online appeal.
NB: Before receipt of said arrear my income was below taxable limit.
Even after receipt of said arrear, my income is still below taxable limit.