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Appeals Restored After Dismissal for Non-Condonation of Delay
Case Law Details
- Case Name
- Tamil Nadu State Apex Fisheries Co-operative Federation Limited Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Chennai
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Tamil Nadu State Apex Fisheries Co-operative Federation Limited Vs ITO (ITAT Chennai)
Appeals Dismissed in Limine Revived: ITAT Restores Matters Where Reassessment Done Under Wrong PAN
The Chennai Bench of the ITAT, in Tamil Nadu State Apex Fisheries Co-operative Federation Ltd. v. ITO (AYs 2013-14, 2014-15 & 2016-17), dealt with appeals that were dismissed in limine by the CIT(A) for non-filing of condonation petitions. The assessee, a statutory federation, contended that reassessment proceedings were wrongly initiated under an incorrect PAN (status shown as “Firm”), ...
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