CA Wife’s Health Not Grounds for condonation of Delay in Filing Appeal: ITAT Vizag

Bejavada Subbayamma Vs ITO (ITAT Visakhapatnam) 1. Facts of the case: The assessee was allotted licence for liquor business for the Financial Year 2015-16 after demise of her husband she continued the business with the same license issued to her husband and the Excise Department also permitted to do the same business, therefore they continued to deduct TCS under the PAN of husband of the assessee and also filed the TCS returns in his name only. However, the bank authorities did not allow the assessee to operate the bank account operated by her husband for the liquor business. Thereafter the as...